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CHAPTER I - Scope of the Agreement
ARTICLE 1 - Personal Scope
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 - Branch Remittance Tax
ARTICLE 11 - Dividends
ARTICLE 12 - Interest
ARTICLE 13 - Royalties
ARTICLE 14 - Capital Gains
ARTICLE 15 - Independent Personal Services
ARTICLE 16 - Employment Income
ARTICLE 17 - Directors' Fees
ARTICLE 18 - Artistes and Sportsmen
ARTICLE 19 - Pensions
*ARTICLE 20 - Government Service
ARTICLE 21 - Teachers
ARTICLE 22 - Students
ARTICLE 23 - Other Income
CHAPTER IV - Methods for Avoidance of Double Taxation
ARTICLE 24 - Elimination of Double Taxation
CHAPTER V - Miscellaneous Provisions
ARTICLE 25 - Non-Discrimination
ARTICLE 26 - Mutual Agreement Procedure
*ARTICLE 27 - Exchange of Information
#ARTICLE 27 BIS
ARTICLE 28 - Diplomatic Missions and Consular Posts
ARTICLE 29 - Territorial Extension
ARTICLE 30 - Application of the Convention
ARTICLE 31 - Adaptation to Future Developments
#ARTICLE 31 BIS
CHAPTER VI - Final Provisions
ARTICLE 32 - Entry into Force
ARTICLE 33 - Termination
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