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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 - [Competent Authorities]
ARTICLE 7 - [Other 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 and Air Transport
ARTICLE 13 - Dividends
ARTICLE 14 - Interest
ARTICLE 15 - Director’s Fees
ARTICLE 16 - Royalties
ARTICLE 17 - Pensions and Annuities
ARTICLE 18 - Employment Income
#ARTICLE 18bis - [Government Service]
ARTICLE 19 - Members of Diplomatic Missions and Consular Posts
ARTICLE 20 - Independent Personal Services
ARTICLE 21 - Entertainers
ARTICLE 22 - Students
ARTICLE 23 - Other Income
ARTICLE 24 - Capital Gains
ARTICLE 25 - Elimination of Double Taxation
CHAPTER II - REGISTRATION TAXES AND STAMP TAXES
ARTICLE 26 - [Registration Duties]
ARTICLE 27 - [Stamp Tax]
TITLE III - ADMINISTRATIVE ASSISTANCE
ARTICLE 28 - Exchange of Information
ARTICLE 29 - Assistance in Collection
ARTICLE 30 - Assistance in Collection - Interim Measures
TITLE IV - MISCELLANEOUS PROVISIONS
ARTICLE 31 - Mutual Agreement Procedure
ARTICLE 32 - [Mutual Agreement Procedure]
ARTICLE 33 - Entry into Force
ARTICLE 34 - Termination
PROTOCOL