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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.


(1) Each member state in this treaty shall issue the legislations and take the procedures necessary for execution of the provisions of this treaty.

(2) The instant treaty shall be ratified by the signing member states in accordance with their constitutional systems at the earliest time possible. Ratification instruments shall be kept with the General Secretariat of the Arab Economic Unity Council which prepares a report for filing the ratification instrument of each state and inform the other contracting states of the same.