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TITLE I - GENERAL PROVISIONS
ARTICLE 1 - [General Definitions]
ARTICLE 2 - [Resident]
ARTICLE 3 - [Permanent Establishment]
ARTICLE 4 - [Income from Immovable Property]
*ARTICLE 5 - [Non-Discrimination]
ARTICLE 6 - [General Definitions]
ARTICLE 7 - [General Definitions]
TITLE II - DOUBLE TAXATION
CHAPTER I - INCOME TAXES
ARTICLE 8 - [Taxes Covered]
ARTICLE 9 - [Income from Immovable Property]
ARTICLE 10 - [Business Profits]
ARTICLE 11 - [Associated Enterprises]
ARTICLE 12 - [Shipping, Inland Waterways Transport and Air Transport]
*ARTICLE 13 - [Dividends]
#ARTICLE 14 - [Interest]
#ARTICLE 15 - [Capital Gains]
#ARTICLE 16 - [Entertainers and Sportspersons]
#ARTICLE 17 - [Government Service]
*ARTICLE 18 - [Directors’ Fees]
*ARTICLE 19 - [Members of Diplomatic Missions and Consular Posts]
ARTICLE 20 - [Royalties]
ARTICLE 21 - [Pensions]
ARTICLE 22 - [Income from Employment]
ARTICLE 23 - [Independent Personal Services]
ARTICLE 24 - [Students]
ARTICLE 25 - [Other Income]
*ARTICLE 26 - [Elimination of Double Taxation]
#CHAPTER II - Taxation of Capital
#ARTICLE 26A - [Taxes Covered]
#ARTICLE 26B - [Capital]
#ARTICLE 26C
*CHAPTER III - SUCCESSION DUTIES
ARTICLE 27 - [Taxes Covered]
ARTICLE 28 - [Capital]
ARTICLE 29 - [Tangible or intangible movable property]
ARTICLE 30 - [Permanent facilities]
ARTICLE 31 - [Tangible movable property]
ARTICLE 32 - [Inheritance taxes]
ARTICLE 33 - [Debts]
ARTICLE 34 - [Tax on Inherited property]
#ARTICLE 34A - [Inheritance taxes]
*CHAPTER IV - REGISTRATION TAXES OTHER THAN SUCCESSION DUTIES; STAMP DUTIES
ARTICLE 35 - [Registration Duties]
ARTICLE 36 - [Stamp Tax]
TITLE III - ADMINISTRATIVE ASSISTANCE
ARTICLE 37 - [Exchange of Information]
ARTICLE 38 - [Assistance in the Collection of Taxes]
ARTICLE 39 - [Assistance in the collection of taxes - Tax Debts]
ARTICLE 40 - [Measures of Assistance]
TITLE IV - MISCELLANEOUS PROVISIONS
ARTICLE 41 - [Mutual Agreement Procedure]
ARTICLE 42 - [Mutual Agreement Procedure]
ARTICLE 43 - [Entry into Force]
ARTICLE 44 - [Termination]
PROTOCOL
EXCHANGE OF NOTES