Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
CHAPTER I - SCOPE OF THE AGREEMENT
ARTICLE 1 - PERSONAL SCOPE
ARTICLE 2 - TAXES COVERED
CHAPTER II - DEFINITIONS
ARTICLE 3 - GENERAL DEFINITIONS
ARTICLE 4 - FISCAL DOMICILE
ARTICLE 5 - PERMANENT ESTABLISHMENT
CHAPTER III - TAXATION OF INCOME
ARTICLE 6 - INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7 - BUSINESS PROFITS
ARTICLE 8 - PROFITS OF SHIPPING AND AIR TRANSPORT ENTERPRISES
ARTICLE 9 - INTERDEPENDENT ENTERPRISES
ARTICLE 10 - DIVIDENDS
ARTICLE 11 - INTEREST
ARTICLE 12 - ROYALTIES
ARTICLE 13 - CAPITAL GAINS
ARTICLE 14 - PROFESSIONAL SERVICES
ARTICLE 15 - DEPENDENT PERSONAL SERVICES
ARTICLE 16 - DIRECTORS OF COMPANIES LIMITED BY SHARES OR JOINT STOCK COMPANIES
ARTICLE 17 - ARTISTS AND ATHLETES
ARTICLE 18 - PENSIONS
ARTICLE 19 - PUBLIC REMUNERATION AND PENSIONS
ARTICLE 20 - STUDENTS, APPRENTICES OR BUSINESS TRAINEES
ARTICLE 21 - INCOME NOT EXPRESSLY MENTIONED
CHAPTER IV - TAXATION OF CAPITAL
ARTICLE 22 - [Capital]
CHAPTER V - METHODS FOR AVOIDANCE OF DOUBLE TAXATION
ARTICLE 23 - [Elimination of Double Taxation]
CHAPTER VI - SPECIAL PROVISIONS
ARTICLE 24 - NON-DISCRIMINATION
ARTICLE 25 - MUTUAL AGREEMENT PROCEDURE
*ARTICLE 26 - EXCHANGE OF INFORMATION
ARTICLE 27 - MISCELLANEOUS PROVISIONS
CHAPTER VII - FINAL PROVISIONS
ARTICLE 28 - ENTRY INTO FORCE
ARTICLE 29 - TERMINATION