The income tax treaty between Iraq and Turkey was signed on 17 December 2020. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Iraqi income tax, real estate tax, and income tax on income of foreign contracting companies in Iraq. It covers Turkish income tax and corporate tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating 6 months...