Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
ARTICLE 1 - GENERAL SCOPE
ARTICLE 2 - TAXES COVERED
ARTICLE 3 - GENERAL DEFINITIONS
ARTICLE 4 - RESIDENCE
ARTICLE 5 - PERMANENT ESTABLISHMENT
ARTICLE 6 - INCOME FROM REAL 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 - INDEPENDENT PERSONAL SERVICES
ARTICLE 15 - DEPENDENT PERSONAL SERVICES
ARTICLE 16 - DIRECTORS' FEES
ARTICLE 17 - ARTISTES AND SPORTSMEN
ARTICLE 18 - PENSIONS, SOCIAL SECURITY, ANNUITIES, ALIMONY AND CHILD SUPPORT PAYMENTS
ARTICLE 19 - GOVERNMENT SERVICE
ARTICLE 20 - STUDENTS AND TRAINEES
ARTICLE 21 - OTHER INCOME
*ARTICLE 22 - LIMITATION OF BENEFITS
ARTICLE 23 - RELIEF FROM DOUBLE TAXATION
ARTICLE 24 - NON-DISCRIMINATION
ARTICLE 25 - MUTUAL AGREEMENT PROCEDURE
ARTICLE 26 - EXCHANGE OF INFORMATION
ARTICLE 27 - ADMINISTRATIVE ASSISTANCE
ARTICLE 28 - DIPLOMATIC AGENTS AND CONSULAR OFFICERS
ARTICLE 29 - ENTRY INTO FORCE
ARTICLE 30 - TERMINATION
PROTOCOL