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Jordan - Iraq Tax Treaty (The Arab Economic Unity Council) (1973) — 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 20

Assets that are Subject to Estate Tax, Legacy Tax and Gift Tax

Fixed and movable assets are subject to taxes in the contracting states in which such assets exist.