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TITLE I - GENERAL PROVISIONS
ARTICLE 1 - General Definitions
ARTICLE 2 - Resident
ARTICLE 3 - Permanent Establishment
ARTICLE 4 - Definition of Immovable Property
ARTICLE 5 - Non-Discrimination
ARTICLE 6 - Competent Authority
ARTICLE 7 - Undefined Terms
TITLE II - DOUBLE TAXATION
CHAPTER I - INCOME TAXES
ARTICLE 8 - Taxes Covered
ARTICLE 9 - Income from Immovable Property
ARTICLE 10 - Dividends
ARTICLE 11 - Associated Enterprises
ARTICLE 12 - Shipping and Air Transport
ARTICLE 13 - Dividends
ARTICLE 14 - Independent Personal Services
ARTICLE 15 - Apportionment of Income
ARTICLE 16 - Corresponding Adjustments to Income Apportionment
ARTICLE 17 - Apportionment of Income - Practical Application
ARTICLE 18 - Director’s Fees
ARTICLE 19 - Interest
ARTICLE 20 - Royalties
ARTICLE 21 - Pensions
ARTICLE 22 - Employment Income
ARTICLE 23 - Independent Personal Services
ARTICLE 24 - Students
ARTICLE 25 - Other Income
ARTICLE 26 - Elimination of Double Taxation
CHAPTER II - SUCCESSION DUTIES
ARTICLE 27 - Taxes Covered
ARTICLE 28 - Income from Immovable Property
ARTICLE 29 - [Tangible or intangible movable property]
ARTICLE 30 - [Permanent facilities]
ARTICLE 31 - [Tangible movable property]
ARTICLE 32 - Other Income
ARTICLE 33 - [Debts]
ARTICLE 34 - [Tax on Inherited property]
CHAPTER III - REGISTRATION TAXES OTHER THAN SUCCESSION DUTIES; STAMP TAXES
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
