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 |
|---|
| 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. |