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Zambia

Article 1 : Personal scope
Article 2 : Taxes covered
Article 3 : General definitions
Article 4 : Fiscal domicile
Article 5 : Permanent establishment
Article 6 : Income from immovable property
Article 7 : Business profits
Article 8 : Air transport
Article 9 : Associated enterprises
Article 10 : Dividends
Article 11 : Interest
Article 12 : Royalties
Article 13 : Capital gains
Article 14 : Management and consultancy fees
Article 15 : Independent personal services
Article 16 : Dependent personal services
Article 17 : Directors fees
Article 18 : artistes and athletes
Article 19 : Governmental functions
Article 20 : Non-Government pensions and annuities
Article 21 : Research personnel, students and business apprentices
Article 22 : Professors and teachers
Article 23 : Income not expressly mentioned
Article 24 : Avoidance of double taxation
Article 25 : Non-discrimination
Article 26 : Mutual agreement procedure
Article 27 : Exchange of information
Article 28 : Diplomatic and consular activities
Article 29 : Entry into force
Article 30 : Termination
 
 
 
 
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