Agreement between the Government of the Republic of Iraq and the Government of the United Arab Emirates On the Avoidance of Double Taxation and Prevention of Financial Evasion Regarding Income and Capital Tax

The Government of the Republic of Iraq and the Government of the United Arab Emirates
- Guided by the desire to to strengthen their economic and investment relations by concluding an agreement for the avoidance of double taxation and prevention of financial evasion regarding income and capital tax

have agreed on the following:

Article 1 - Personal Scope

This Agreement shall apply to persons who are residents of one or both of the States Parties to the Agreement States

Article 2 - Taxes covered by the Agreement

1. This Agreement shall apply to income and capital taxes imposed by a State Party of the Agreement, its subdivisions, administrative units or local authorities regardless of the manner in which they are imposed.

2. Income and capital tax shall include all taxes imposed on total income and capital or on elements of income or capital, including taxes on profits resulting from the transfer of movable or immovable property, as well as taxes on total salaries and wages p...