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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 2

Definitions

(1) In the instant treaty, the following expression shall denote the following unless the content of text denotes the contrary:

  • (a) The word "person" includes the individuals, companies and all other entities which are treated as taxable units as per the tax laws which are applicable in any of the contracting states.
  • (b) The word "company" means any corporate body or any unit that is treated from the taxation point of view as a corporate body.
  • (c) The phrase "project of a contracting country" means any project which is managed by a person who resides in one of the contracting states.

(2) Upon application of the provisions of the instant treaty by one of the contracting states, any phrase or word which is not specifically defined shall have the meaning assigned thereto in the laws applicable in such states concerning the taxes covered by this treaty unless the text stipulates the contrary.