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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.


Territorial Extension

(1) This Convention may be extended, either in its entirety or with any necessary modifications, to Aruba, Curaçao or Sint Maarten, if the part of the Kingdom of the Netherlands concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and shall be subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Kingdom of the Netherlands and the Republic of Iraq in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.

(2) Unless otherwise agreed, the termination of this Convention shall not also terminate the Convention for any part of the Kingdom of the Netherlands to which it has been extended under this Article.