background image

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.



Payments received by a student or a trainee who is (or was) a resident in the other Contracting State and is currently present in the other Contracting State for the purpose of his education or professional or technical training, as well as payments that are for the purpose of his living, education or training shall not be taxable in that State provided that such payments are from resources outside the State.