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        DTAA

        Article 7 - Shipping and Air Transport

        Libya
        Chapter III
        TAXATION OF INCOME

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        Taxation of international shipping and air transport: taxable only in state of enterprise's place of effective management. Profits arising from the operation of ships or aircraft in international traffic are to be taxed only in the Contracting State in which the place of effective management of the enterprise is situated.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Taxation of international shipping and air transport: taxable only in state of enterprise's place of effective management.

                                Profits arising from the operation of ships or aircraft in international traffic are to be taxed only in the Contracting State in which the place of effective management of the enterprise is situated.


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