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Untd A Emirates - Iraq Tax Treaty (2017, not yet in force) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 22

Other Income

(1) Items of income of a resident in a Contracting State not covered by the previous articles hereof may be taxable in such Contracting State.

(2) Notwithstanding with provisions of paragraph (1) herein, elements of income of a resident of a Contracting State not covered by this Convention are subject to strike in that State only, wherever these elements are realized.