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Untd A Emirates Tax - Libya Treaty (2013, not yet in force) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 5

TAX DOMICILE

Notwithstanding the provisions of this Agreement, the tax domicile is the State in which the revenue is realized.