Off-the-Grid: The 2022 Treaty Between Bangladesh and Iran

Abstract

This is part of a series of articles about tax treaties that were signed by developing countries after the conclusion of the OECD BEPS Action Plan - and the differences and similarities they have in relation to the 2017 OECD Model. This article analyzes the clauses of the 2022 tax treaty signed between Bangladesh and Iran, which at the time of signature were neither members of the OECD, nor participants of the Inclusive Framework.

Keywords: Tax, BEPS, OECD, International Politics, Mirroring