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Home Acts & Rules DTAA Comprehensive Agreement Libya Chapters List This

Libya

Chapter: I
SCOPE OF THE CONVENTION
Article 1 : Taxes Covered
Chapter: II
DEFINITIONS
Article 2 : General Definitions
Article 3 : The Tax Home
Article 4 : Permanent Establishment
Chapter: III
TAXATION OF INCOME
Article 5 : Income from Immovable Property
Article 6 : Business Profits
Article 7 : Shipping and Air Transport
Article 8 : Associated Enterprises
Article 9 : Dividends
Article 10 : Interest
Article 11 : Royalties
Article 12 : Independent Personal Services
Article 13 : Dependent Personal Services
Article 14 : Directors' Fees
Article 15 : Artistes and Athletes
Article 16 : Pensions
Article 17 : Government Functions/Civil Services
Article 18 : Students
Article 19 : Professors, Teachers and Researchers
Chapter: IV
ELIMINATION OF DOUBLE TAXATION
Article 20 : Tax credits
Chapter: V
SPECIAL PROVISIONS
Article 21 : Non-Discrimination
Article 22 : Mutual Agreement Procedure
Article 23 : Exchange of Information
Article 24 : Diplomatic and Consular Officials
Chapter: VI
FINAL PROVISIONS
Article 25 : Entry into force
Article 26 : Termination
 
 
 

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