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Iraq - Kuwait 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 17

Public and Private Retirement Pensions

(Retirement Salaries) and Indemnity resulting from the termination of services are subject to taxes in the state which constitutes the source of revenue regardless of the residence of beneficiary, unless such pensions and indemnity are exempted from taxes.