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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 13

Independent Professional Services

(1) Income achieved by a person residing in one of the contracting states from professional services or another independent activity of a similar nature that is performed in another contracting state is subject to taxes in the contracting state in which such services are performed.

(2) The phrase "professional services" encompasses in particular the independent scientific, literary, artistic, educational or instructional activity as well as the independent activity pertinent to doctors, lawyers, engineers and accountants.