The Double Taxation Relief (Taxes on Income) (Fiji) Order 1976
Under the Convention with Fiji scheduled to this Order (which is to replace the Arrangement made with Fiji in 1950 as amended by the Arrangement made in 1968) shipping and air transport profits, certain trading profits not arising through a permanent establishment, copyright royalties, pensions (other than Government service 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, subject to certain conditions, to be taxed by the paying Government only. The remuneration of visiting teachers and professors and payments for the maintenance and training of visiting students are, in certain circumstances, to be exempt in the country visited.