Amendment has removed the requirement to value the shares in this category. Exemptions Capital gain: no tax. Interest income: no tax. Participation papers: Profit and awards accrued are tax exempt. Listed companies: 10% tax exemption, companies holding 20% free float shares are provided 20% tax exemption. Foreign investors: Foreign investors in TSE are tax-exempt. See also International Rankings of Iran in Economy List of banks in Iran Tabriz Stock Exchange List of Mideast stock exchanges Further reading Ownership Structure and Firm Performance: An empirical study on listed firms of Tehran Stock Exchange; Based on Industry Classification. Ali Tahbaz Hendi (LAP LAMBERT Academic Publishing). December 2012. . Short-term Prediction of Tehran Stock Exchange Price Index (TEPIX): Using Artificial Neural Network (ANN) References External links Tehran Stock Exchange (TSE) Tehran Stock Exchange (TSE) TSE Indexes TSE Annual Report 2010 Sukuk (Islamic Financial Instruments) Tehran Securities Exchange Technology Management Company (TSETMC) Securities and Exchange Brokers Association - Self-regulatory organization of TSE Financial Tribune - (Iranian English newspaper) Offers daily reports on the TSE Iran Securities and Exchange Organization (SEO) – Offers Quarterly Bulletin of Iran Islamic Capital Market Federation of Euro-Asian Stock Exchanges – TSE statistics/regulations/operations/international comparisons/calendar and latest news Iran's Capital Markets – Comprehensive 2003-Study Turquoise Partners – Monthly report on the Tehran Stock Exchange and Iran's economy Iran Daily: "Iranian Bourse Prospects for Foreign Investment" Iran CSD Company – Clearing and settlement of trading, central registry Videos Iran's Stock Exchange and Foreign Investment - Explains how to invest in Tehran Stock Exchange and OTC market and what is the procedure to receive license for trading in the TSE (2015) Investing in Iran – Part I Part II Part III Part IV Part V VI – CNBC (December 2010) Financial services companies established in 1967 Stock exchanges in Iran Companies based in Tehran Economy of Tehran Iranian companies established in 1967