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CHAPTER I - SCOPE OF THE AGREEMENT
ARTICLE 1 - Persons Covered
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 or Real Property
ARTICLE 7 - Business Profits
ARTICLE 8 - Shipping and Air Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties and Fees for Technical Services
ARTICLE 13 - Capital Gains
ARTICLE 14 - Independent Personal Services
ARTICLE 15 - Dependent Personal Services
ARTICLE 16 - Directors' Fees
ARTICLE 17 - Artistes and Sportspersons
ARTICLE 18 - Pensions and Annuity
ARTICLE 19 - Government Service
ARTICLE 20 - Professors, Teachers and Research Scholars
ARTICLE 21 - Students and Apprentices
ARTICLE 22 - Other Income
CHAPTER IV - METHODS FOR ELIMINATION OF DOUBLE TAXATION
ARTICLE 23 - Methods for Elimination of Double Taxation
CHAPTER V - SPECIAL PROVISIONS
ARTICLE 24 - Limitation of Benefits
ARTICLE 25 - Non-Discrimination
ARTICLE 26 - Mutual Agreement Procedure
ARTICLE 27 - Exchange of Information
ARTICLE 28 - Assistance in Collection
ARTICLE 29 - Members of Diplomatic Missions and Consular Posts
CHAPTER VI - FINAL PROVISIONS
ARTICLE 30 - Entry into Force
ARTICLE 31 - Termination
PROTOCOL
