The Double Taxation Relief (Taxes on Income) (Zambia) Order 1972
Under the Convention with Zambia scheduled to this Order (which is to replace the Agreement made with Zambia in 1964 for the continuation, with effect from the dissolution of the Federation of Rhodesia and Nyasaland, of the Agreement signed in London on 25th November 1955) shipping and air transport profits, certain trading profits not arising through a permanent establishment, pensions (other than Government pensions) and the earnings of temporary 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, and certain payments made to, visiting research personnel and students are (subject to certain conditions) to be exempt in the country visited. Capital gains are normally to be taxed only in the country of the taxpayer's residence unless they arise from the disposal of the assets of a permanent establishment which the taxpayer has in the other country.