Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
PART 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]
PART 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 - Air Transport
*ARTICLE 13 - Dividends
*ARTICLE 14 - [Income from Securities - Apportionment]
#ARTICLE 15 - [Interest]
#ARTICLE 16 - [Capital Gains]
#ARTICLE 17 - [Apportionment of Assessments]
*ARTICLE 18 - Director’s Fees
*ARTICLE 19 - [Interest]
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 - INHERITANCE TAXES
ARTICLE 27 - [Inheritance Taxes]
ARTICLE 28 - [Immovable Property]
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 III - REGISTRATION DUTIES OTHER THAN INHERITANCE TAXES; STAMP DUTIES
ARTICLE 35 - [Registration Duties]
ARTICLE 36 - [Stamp Duty]
PART III - ADMINISTRATIVE ASSISTANCE
ARTICLE 37 - [Exchange of Information]
ARTICLE 38 - [Assistance in Collection]
ARTICLE 39 - [Assistance in the collection of taxes - Tax Debts]
ARTICLE 40 - [Measures of Assistance]
PART IV - MISCELLANEOUS PROVISIONS
ARTICLE 41 - [Competent Authorities]
ARTICLE 42 - [Mutual Agreement Procedure]
ARTICLE 43 - [Entry into Force]
ARTICLE 44 - [Termination]
PROTOCOL ANNEXED TO THE TAX CONVENTION
EXCHANGES OF LETTERS