The Double Taxation Relief (Taxes on Income) (The Democratic Republic of the Sudan) Order 1977
Under the Convention with the Sudan scheduled to this Order, shipping and air transport profits, certain trading profits not arising through a permanent establishment, pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Government salaries and pensions are normally to be taxed by the paying Government only. The remuneration of certain visiting teachers and payments made for the maintenance and training of visiting students are (subject to certain conditions) to be exempt in the country visited.