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Netherlands - Iraq Tax Treaty (2019, 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.


Taxes Covered

(1) This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

(3) The existing taxes to which the Convention shall apply are in particular:

  • (a) in the European part of the Netherlands:
    • (i) the income tax (de inkomstenbelasting);
    • (ii) the wages tax (de loonbelasting);
    • (iii) the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Mijnbouwwet);
    • (iv) the dividend tax (de dividendbelasting); and
  • in the Caribbean part of the Netherlands:
    • (i) the income tax (de inkomstenbelasting);
    • (ii) the wages tax (de loonbelasting);
  • (hereinafter referred to as "Netherlands tax");
  • (b) in the Republic of Iraq:
    • (i) income tax (tax imposed on individuals and companies);
    • (ii) real estate tax (tax imposed on rented properties);
    • (iii) taxes imposed under Law No. (19) of 2010 on income of foreign contracting companies in Iraq;
  • (hereinafter referred to as "Iraqi tax").

(4) The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.