Article 13 - Dependent Personal Services - Libya

Article 13 DEPENDENT PERSONAL SERVICES Salaries, wages, and similar emoluments arising in one of the Contracting States may be taxable in the State where the services giving rise to that income are performed but if such income is realised from work carried out on a ship or aircraft operating in the field of international transport, it shall only be taxable in the State where the place of effective management of the enterprise is situated.