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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 14

Non-Independent Personal Services

Salaries, wages and other similar revenues received by a person who resides in one of the contracting states in return of work performed by him in another contracting state are subject to taxes in the state in which work is performed.