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CHAPTER I - SCOPE OF THE CONVENTION
ARTICLE 1 - Personal Scope
ARTICLE 2 - Taxes Covered
CHAPTER II - DEFINITIONS
ARTICLE 3 - General Definitions
ARTICLE 4 - Resident
ARTICLE 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
ARTICLE 6 - Income from Immovable Property
ARTICLE 7 - Business Profits
ARTICLE 8 - Shipping and Air Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties
ARTICLE 13 - Capital Gains
ARTICLE 14 - Independent Personal Services
ARTICLE 15 - Dependent Personal Services
ARTICLE 16 - Directors' Fees
ARTICLE 17 - Artistes and Sportsmen
ARTICLE 18 - Pensions, Annuities and Social Security Payments
ARTICLE 19 - Government Service
ARTICLE 20 - Professors and Teachers
ARTICLE 21 - Students
ARTICLE 22 - Other Income
CHAPTER IV - TAXATION OF CAPITAL
ARTICLE 23 - Capital
CHAPTER V - ELIMINATION OF DOUBLE TAXATION
ARTICLE 24 - Elimination of Double Taxation
CHAPTER VI - SPECIAL PROVISIONS
ARTICLE 25 - Offshore Activities
ARTICLE 26 - Non-discrimination
ARTICLE 27 - Mutual Agreement Procedure
ARTICLE 28 - Exchange of Information
ARTICLE 29 - Assistance in Recovery
ARTICLE 30 - Limitation of Articles 28 and 29
ARTICLE 31 - Members of Diplomatic Missions and Consular Posts
CHAPTER VII - FINAL PROVISIONS
ARTICLE 32 - Entry into Force
ARTICLE 33 - Termination
PROTOCOL
