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 - Persons Covered
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 - Shipping and Air Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties
ARTICLE 13 - Capital Gains
ARTICLE 14 - Employment
ARTICLE 15 - Directors' Fees
ARTICLE 16 - Entertainers and Sportspersons
ARTICLE 17 - Pensions
ARTICLE 18 - Government Service
ARTICLE 19 - Students
ARTICLE 20 - Other Income
CHAPTER IV - METHODS FOR RELIEVING DOUBLE TAXATION
ARTICLE 21 - Elimination of Double Taxation
ARTICLE 22 - Miscellaneous Provisions
ARTICLE 23 - Non-Discrimination
ARTICLE 24 - Mutual Agreement Procedure
ARTICLE 25 - Exchange of Information
ARTICLE 26 - Assistance in the Collection of Taxes
ARTICLE 27 - Members of Diplomatic Missions and Consular Posts
ARTICLE 28 - Entry into Force
ARTICLE 29 - Termination
PROTOCOL