Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
ARTICLE 1 - Personal Scope
ARTICLE 2 - Taxes Covered
ARTICLE 3 - General Definitions
ARTICLE 4 - Tax Residence
ARTICLE 5 - Permanent Establishment
ARTICLE 6 - Income of Immovable Property
ARTICLE 7 - Business Profits
ARTICLE 8 - Income from Shipping and Air Transport
ARTICLE 9 - Associate Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties
ARTICLE 13 - Capital Gains
ARTICLE 14 - Independent Personal Services
ARTICLE 15 - Dependent Personal Services
ARTICLE 16 - Directors Fees
ARTICLE 17 - Artists and Sportsmen
#ARTICLE 17A - Pension
ARTICLE 18 - Students
ARTICLE 19 - Estate of a Deceased Person
ARTICLE 20 - Other Income
ARTICLE 21 - Taxation of Capital
ARTICLE 21A
ARTICLE 22 - Elimination of Double Taxation
ARTICLE 23 - Non-Discrimination
ARTICLE 24 - Procedure Mutual Agreement
ARTICLE 24B
ARTICLE 25 - Withholding Tax
ARTICLE 26 - Mutual Assistance, etc.
ARTICLE 27 - Entry into Force
ARTICLE 28 - Termination