Pan-African Parliament Hansard Report, Third Session of the Fifth Parliament
Monday, 07 October, 2019
Tuesday, 08 October, 2019
Wednesday, 09 October, 2019
Thursday, 10 October, 2019
SUMMARY OF THE AGREEMENT |
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Title and Preamble |
Chapter I |
SCOPE OF THE AGREEMENT |
Article 1 Persons covered |
Article 2 Taxes covered |
Chapter II |
DEFINITIONS |
Article 3 General definitions |
Article 4 Resident |
Article 5 Permanent establishment |
Chapter III |
TAXATION OF INCOME |
Article 6 Income from Immovable Property |
Article 7 Business Profits |
Article 8 International Transport |
Article 9 Associated Entreprises |
Article 10 Dividends |
Article 11 Interest |
Article 12 Royalties |
Article 13 Fees for Technical Services |
Article 14 Capital gains |
Article 15 Income from employment |
Article 16 Directors’ fees |
Article 17 Entrainers and sports Person |
Article 18 Pensions and annuities |
Article 19 Government service |
Article 20 Students |
Article 21 Other Income |
Article 22 Entitlement of Benefits |
Chapter IV |
ELIMINATION OF DOUBLE TAXATION |
This is a key issue in this model. |
Article 23 Methods of Elimination of Double Taxation. |
Chapter V |
SPECIAL PROVISIONS |
Article 24 Non-discrimination |
Article 25 Mutual agreement procedure |
Article 26 Exchange of information |
Article 27 Assistance in the collection of taxes |
Article 28 Members of diplomatic missions and consular posts |
Chapter VI |
FINAL PROVISIONS |
Article 29 Entry into force |
Article 30 Termination |
These are the new articles. |