Common Contracts
1 similar Double Taxation Agreement contracts
EAST AFRICAN COMMUNITYDouble Taxation Agreement • June 17th, 2010
ARTICLENUMBER PAGE Article 1 Personal Scope 2 Article 2 Taxes Covered 2 Article 3 General Definitions 3 Article 4 Resident 4 Article 5 Permanent Establishments 4 Article 6 Income from Immovable Property 6 Article 7 Business Profits 6 Article 8 Shipping, Inland waterways, Railway 7 and Air Transport Article 9 Associated Entreprises 8 Article 10 Dividends 8 Article 11 Interest 9 Article 12 Royalties 10 Article 13 Management or Professional Fees 11 Article 14 Capital Gains 12 Article 15 Independent Personal Services 13 Article 16 Dependent Personal Services 13 Article 17 Directors’ Fees 14 Article18 Artistes and Sportspersons 14 Article 19 Pensions, Annuities and Social 14 Security Payments Article20 Remuneration and Pensions in 15 respect of Government Service Article21 Professors and Teachers 15 Article 22 Students and Business Apprentices 15 Article 23 Other Income 16 Article 24 Elimination of Double Taxation 16 Article 25 Non Discrimination 16 Article 26 Mutual Agreement
