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Foreign direct investment is an integral part of an open and effective international economic system and a major catalyst to development.
The rules and regulations pertaining to the entry and operations of foreign investors, standards of treatment of foreign affiliates, compared to “nationals” of the host country, trade policy and privatization policy, business facilitation measures, such as investment promotion, incentives and other measures to reduce the cost of doing business and restrictions, if any, on bringing home earnings are some of factors influencing foreign investment decisions.
In this book we have tried to introduce all relevant rules and regulations related to foreign investment such as:
• Direct tax law
• Value added tax law
• Review of rights and benefits of foreign investors according to Iranian law
• By-laws to protect and promote foreign investment
• Applicable trade policies
• Summary of labour and social security law
• Law on the Securities Market of the Islamic Republic of Iran
• Set of rules and regulations for free trade zones – industrial and special economic zones