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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 9

Dividends

Dividends that are paid by a company existing in a contracting state are subject to taxes in the said state.

Dividends that are paid by such company to a person residing in another contracting state may be taxable.