As an Iranian, can I sign an Independent contractor agreement, and work remotely for a US company from Iran?
<p>Are there any restrictions for citizens of sanctioned countries to work remotely for US companies?</p>

<p>There is a regulation <a href="https://www.law.cornell.edu/cfr/text/31/560.419" rel="nofollow noreferrer">31 CFR 560.419</a> making it</p>

<blockquote>
  <p>unlawful to hire an Iranian national ordinarily resident in Iran to
  come to the United States solely or for the principal purpose of
  engaging in employment on behalf of an entity in Iran or as the
  employee of a U.S. person, unless authorized pursuant to <a href="https://www.law.cornell.edu/cfr/text/31/560.505" rel="nofollow noreferrer">§560.505</a></p>
</blockquote>

<p>If the work is conducted long-distance, the employee would not be coming to the US. An additional regulation is <a href="https://www.law.cornell.edu/cfr/text/31/560.201" rel="nofollow noreferrer">31 CFR 560.201</a>, that</p>

<blockquote>
  <p>Except as otherwise authorized pursuant to this part, and
  notwithstanding any contract entered into or any license or permit
  granted prior to May 7, 1995, the importation into the United States
  of any goods or services of Iranian origin or owned or controlled by
  the Government of Iran, other than information and informational
  materials within the meaning of section 203(b)(3) of the International
  Emergency Economic Powers Act ( <a href="https://www.law.cornell.edu/uscode/text/50/1702" rel="nofollow noreferrer">50 U.S.C. 1702(b)(3)</a>), is prohibited.</p>
</blockquote>

<p>which could be applicable. 50 USC 1702 says that there is no prohibition against</p>

<blockquote>
  <p>the importation from any country, or the exportation to any country,
  whether commercial or otherwise, regardless of format or medium of
  transmission, of any information or informational materials, including
  but not limited to, publications, films, posters, phonograph records,
  photographs, microfilms, microfiche, tapes, compact disks, CD ROMs,
  artworks, and news wire feeds. The exports exempted from regulation or
  prohibition by this paragraph do not include those which are otherwise
  controlled for export under section 4604 of this title, or under
  section 4605 of this title to the extent that such controls promote
  the nonproliferation or antiterrorism policies of the United States,
  or with respect to which acts are prohibited by chapter 37 of title
  18</p>
</blockquote>

<p>It is not obvious how the US government will interpret "information". Following the rule <em>noscitur a sociis</em>, outsourcing accounting services is not clearly "information" given the instances enumerated in the law.</p>

<p>Then we come to <a href="https://www.law.cornell.edu/cfr/text/31/560.206" rel="nofollow noreferrer">31 CFR 560.206</a>, whereby</p>

<blockquote>
  <p>no United States person, wherever located, may engage in any
  transaction or dealing in or related to:</p>
  
  <p>(1) Goods or services of Iranian origin or owned or controlled by the
  Government of Iran; or</p>
  
  <p>(2) Goods, technology, or services for exportation, reexportation,
  sale or supply, directly or indirectly, to Iran or the Government of
  Iran.</p>
  
  <p>(b) For purposes of paragraph (a) of this section, the term
  transaction or dealing includes but is not limited to purchasing,
  selling, transporting, swapping, brokering, approving, financing,
  facilitating, or guaranteeing.</p>
</blockquote>

<p>An Iranian person is subject to Iranian law: I won't try to figure out if there is any Iranian law against such an arrangement, but I assume that it is legal from the Iranian side. In light of 560.206, it may be illegal under US law; however, an Iranian person is not subject to US law. The US company would be. </p>

<p>Before giving up hope, I will point out that 560.206 starts with "Except as otherwise <em>authorized</em> pursuant to this part" (Part 560). There is a sort of contradiction between the prohibition in 560.201 and the one in 560.206, that the former states an exception (about information) to a general prohibition, but that exception is not stated in the later (which is about transactions). The government probably would not interpret the information exception in 506.201 as an "authorization". Instead, specific authorizations are found in <a href="https://www.law.cornell.edu/cfr/text/31/part-560/subpart-E" rel="nofollow noreferrer">Subpart E</a>. The majority of those authorizations pertain to exporting the service of obtaining a non-immigrant visa, but also under <a href="https://www.law.cornell.edu/cfr/text/31/560.509" rel="nofollow noreferrer">506.509</a> authorized importation of and payment for certain intellectual property services. However, what is enumerated is services pertaining to copyright and patent registration, and not the creation of IP.</p>

<p>Bear in mind that US law is fluid and <a href="https://www.treasury.gov/resource-center/sanctions/Programs/Pages/iran.aspx" rel="nofollow noreferrer">will change on Nov 4</a>. The Office of Foreign Assets Control is authorized to grant licenses for transactions with Iran. The company that an Iranian might enter into an agreement with bears primary responsibility for navigating the legal waters, but if a company mishandles the transaction, the Iranian person may end up not being compensated for his work. Normally one would hire an attorney versed in relevant law, and there are firms that specialize in the law of Iran sanctions, but such consultations may be difficult for the ostensive Iranian contractor.</p>

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