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Syria - 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 16

Artists and Athletes

Income realized by artists of the public entertainment places such as artists of the theatre, cinema, radio, television, musicians and athletes from their personal activity in this field-is subject to taxes in the contracting state in which they practise such activity.