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ARTICLE 1 - General Definitions
ARTICLE 2 - Persons Covered
ARTICLE 3 - Taxes Covered
ARTICLE 4 - Resident
ARTICLE 5 - Exchange of Information
ARTICLE 6 - Assistance in the Collection of Taxes
ARTICLE 7 - Service of Documents
ARTICLE 8 - Professors, Teachers and Research Scholars
ARTICLE 9 - Students
ARTICLE 10 - Training
ARTICLE 11 - Sharing of Tax Policy
ARTICLE 12 - Implementation
ARTICLE 13 - Review
ARTICLE 14 - Amendments
ARTICLE 15 - Depositary
ARTICLE 16 - Entry into Force
ARTICLE 17 - Termination
PROTOCOL
SCHEDULE I - Member States to the Agreement
SCHEDULE II - Taxes Covered
SCHEDULE III - Competent Authority
SCHEDULE IV - Fiscal Year