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TITLE I - PROVISIONS FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND TO PREVENT AND FIGHT FISCAL EVASION
CHAPTER I - SCOPE OF APPLICATION 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 - International Traffic
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 Athletes
ARTICLE 18 - Pensions and Annuities
ARTICLE 19 - Government Service
ARTICLE 20 - Professors and Researchers
ARTICLE 21 - Students and Apprentices
ARTICLE 22 - Other Income
CHAPTER IV - METHODS FOR ELIMINATING DOUBLE TAXATION
ARTICLE 23 - Avoidance of Double Taxation
CHAPTER V - SPECIAL PROVISIONS
ARTICLE 24 - Non-Discrimination
ARTICLE 25 - Mutual Agreement Procedure
ARTICLE 26 - Exchange of Information and Mutual Assistance
ARTICLE 27 - Members of Diplomatic Missions or of Consular Posts
TITLE II - PROVISIONS REGARDING BONDED WAREHOUSES
ARTICLE 28
ARTICLE 29
ARTICLE 30
ARTICLE 31
ARTICLE 32
ARTICLE 33
ARTICLE 34
ARTICLE 35
ARTICLE 36
ARTICLE 37
TITLE III - PROVISIONS REGARDING THE PREVENTION AND REPRESSION OF CONTRABAND AND THE FORGERY OF TOBACCO PRODUCTS
ARTICLE 38
ARTICLE 39
ARTICLE 40
ARTICLE 41
CHAPTER IV - FINAL PROVISIONS
ARTICLE 42 - Entry Into Force
ARTICLE 43 - Termination
PROTOCOL
