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TITLE I - GENERAL PROVISIONS
CHAPTER I - SCOPE OF THE CONVENTION
ARTICLE 1 - Personal Scope
ARTICLE 2 - Territorial Scope
ARTICLE 3 - Fiscal Domicile
ARTICLE 4 - Permanent Establishment
ARTICLE 5 - Immovable Property
ARTICLE 6 - Non-Discrimination
ARTICLE 7 - Competent Authorities
ARTICLE 8 - Rule Concerning Interpretation
TITLE II - DOUBLE TAXATION
CHAPTER II - TAXES ON INCOME
ARTICLE 9 - Taxes Covered
ARTICLE 10 - Income from Immovable Property
ARTICLE 11 - Business Profits
ARTICLE 12 - Associated Enterprises
ARTICLE 13 - Shipping and Air Transport
ARTICLE 14 - Dividends
ARTICLE 15 - Apportionment of Tax Bases
ARTICLE 16 - Adjustments
ARTICLE 17 - Obligations of Companies
ARTICLE 18 - Interest
ARTICLE 19 - Royalties
ARTICLE 20 - Capital Gains
ARTICLE 21 - Independent Personal Services
ARTICLE 22 - Dependent Personal Services
ARTICLE 23 - Directors' Fees
ARTICLE 24 - Artists and Athletes
ARTICLE 25 - Pensions
ARTICLE 26 - Governmental Functions
ARTICLE 27 - Students and Business Apprentices
ARTICLE 28 - Income not Expressly Mentioned
ARTICLE 29 - Methods for Elimination of Double Taxation
CHAPTER III - SUCCESSION DUTIES
ARTICLE 30 - Taxes Covered
ARTICLE 31 - Immovable Property
ARTICLE 32 - Movable Property Forming Part of the Business Property of a Permanent Establishment
ARTICLE 33 - Movable Property Used for the Performance of Professional Services
ARTICLE 34 - Other Movable Property
ARTICLE 35 - Property not Mentioned
ARTICLE 36 - Deduction of Liabilities
ARTICLE 37 - Progressive Rate
CHAPTER IV - OTHER REGISTRATION TAXES AND STAMP TAXES
ARTICLE 38 - Registration Taxes
ARTICLE 39 - Stamp Taxes
TITLE III - MISCELLANEOUS PROVISIONS
ARTICLE 40 - Exchange of Information
ARTICLE 41 - Mutual Agreement Procedure
ARTICLE 42 - Diplomatic and Consular Officials
ARTICLE 43 - Entry into Force
ARTICLE 44 - Termination
PROTOCOL
