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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 15

Remunerations of the Members of the Board of Directors

Remunerations of the members of the board of directors and other similar remunerations which are received by a person residing in one of the contracting states in his capacity as a member of the board of directors of a company existing in another contracting state are subject to taxes in such other state.