Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
CHAPTER I - Scope of the Convention
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 - Shipping and Air Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties
ARTICLE 13 - Gains from the Alienation of Property
ARTICLE 14 - Professional 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 - Students
ARTICLE 21 - Income Not Expressly Mentioned
*CHAPTER IV - Methods for Prevention of Double Taxation
*ARTICLE 22 - Elimination of Double Taxation
*CHAPTER V - Special Provisions
*ARTICLE 23 - Non-Discrimination
*ARTICLE 24 - Mutual Agreement Procedure
*ARTICLE 25 - Exchange of Information
*ARTICLE 26 - Diplomatic and Consular Officials
*ARTICLE 27 - Miscellaneous Rules
*CHAPTER VI - Final Provisions
*ARTICLE 28 - Entry into Force
*ARTICLE 29 - Termination