Convention Between the Government of the State of the UNITED ARAB EMIRATES and the State of LIBYA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Income from Hydrocarbons

Article 5 - Tax Domicile

Article 6 - Resident

Article 7 - Permanent Establishment

Article 8 - Income from Immovable Property

Article 9 - Business Profits

Article 10 - Shipping and Air Transport

Article 11 - Associated Enterprises

Article 12 - Dividends

Article 13 - Interest

Article 14 - Royalties

Article 15 - Capital Gains

Article 16 - Independent Personal Services

Article 17 - Dependent Personal Services

Article 18 - Directors' Fees

Article 19 - Artistes and Sportsmen

Article 20 - Pensions

Article 21 - Government Service

Article 22 - Students

Article 23 - Teachers and Researchers

Article 24 - Other Income

Article 25 - Methods for the Elimination of Double Taxation

Article 26 - Non-Discrimination

Article 27 - Mutual Agreement Procedure

Article 28 - Exchange of Information

Article 29 - Diplomatic Agents and Consular Officers

Article 30 - Special Dispositions

Article 31 - Entry Into Force

Article 32 - Termination