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Mozambique

Article 1 : PERSONS COVERED
Article 2 : TAXES COVERED
Article 3 : GENERAL DEFINITIONS
Article 4 : RESIDENT
Article 5 : PERMANENT ESTABLISHMENT
Article 6 : INCOME FROM IMMOVABLE PROPERTY
Article 7 : BUSINESS PROFITS
Article 8 : SHIPPING AND AIR TRANSPORT
Article 9 : ASSOCIATED ENTERPRISES
Article 10 : DIVIDENDS
Article 11 : INTEREST
Article 12 : ROYALTIES
Article 13 : CAPITAL GAINS
Article 14 : INDEPENDENT PERSONAL SERVICES
Article 15 : DEPENDENT PERSONAL SERVICES
Article 16 : DIRECTORSí FEES
Article 17 : ARTISTES AND SPORTSPERSONS
Article 18 : PENSIONS
Article 19 : GOVERNMENT SERVICE
Article 20 : PROFESSORS, TEACHERS AND RESEARCH SCHOLARS
Article 21 : STUDENTS
Article 22 : OTHER INCOME
Article 23 : METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 24 : NON-DISCRIMINATION
Article 25 : MUTUAL AGREEMENT PROCEDURE
Article 26 : EXCHANGE OF INFORMATION
Article 27 : ASSISTANCE IN THE COLLECTION OF TAXES
Article 28 : LIMITATION OF BENEFITS
Article 29 : MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Article 30 : ENTRY INTO FORCE
Article 31 : TERMINATION
 
 
 
 

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