The income tax treaty between Iraq and the Netherlands was signed on 1 July 2019. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Netherlands income tax, wages tax, company tax, and dividend tax and covers Iraqi income tax, real estate tax, and taxes imposed under Law no. (19) of 2010 on income of foreign contracting companies in Iraq.
Residence
The treaty includes the provision that if a company is a resident of both Contracting States, i…