Article 17 - Government functions/civil services - Libya

ARTICLE 17 GOVERNMENT FUNCTIONS/CIVIL SERVICES 1. Remuneration paid by the Government of one of the Contracting States to any individual for services rendered to that Government in the discharge of governmental functions shall be exempt from tax in the other State if the individual is not resident in that other State or is resident in the other State solely for the purpose of rendering those services, so provided, however, that such an individual has the nationality of that Contracting State. 2. The provision of this article shall not apply to payments in respect of services rendered in connection with any trade or business carried on by either of the Government for purpose of profits. 3. In this article, Government shall be deemed to include public corporation and any other similar parastatal bodies.