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CHAPTER I - SCOPE OF THE ARRANGEMENT
SECTION 1 - Persons Covered
SECTION 2 - Taxes Covered
CHAPTER II - DEFINITIONS
SECTION 3 - General Definitions
SECTION 4 - Resident
SECTION 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
SECTION 6 - Income from Immovable Property
SECTION 7 - Business Profits
SECTION 8 - Shipping and Air Transport
SECTION 9 - Associated Enterprises
SECTION 10 - Dividends
SECTION 11 - Interest
SECTION 12 - Royalties
SECTION 13 - Capital Gains
SECTION 14 - Independent Personal Services
SECTION 15 - Dependent Personal Services
SECTION 16 - Directors' Fees
SECTION 17 - Artistes and Sportspersons
SECTION 18 - Pensions and Annuities
SECTION 19 - Government Service
SECTION 20 - Students
SECTION 21 - Other Income
CHAPTER IV - METHODS FOR ELIMINATION OF DOUBLE TAXATION
SECTION 22 - Elimination of Double Taxation
CHAPTER V - SPECIAL PROVISIONS
SECTION 23 - Non-Discrimination
SECTION 24 - Mutual Agreement Procedure
SECTION 25 - Exchange of Information
SECTION 26 - Miscellaneous Rules
CHAPTER VI - FINAL PROVISIONS
SECTION 27 - Entry into Effect
SECTION 28 - Termination
PROTOCOL
