Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
ARTICLE 1 - General Scope
ARTICLE 2 - Taxes Covered
ARTICLE 3 - General Definitions
ARTICLE 4 - Residence
ARTICLE 5 - Permanent Establishment
ARTICLE 6 - Income from Immovable Property - 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 Included Services
ARTICLE 13 - Gains
ARTICLE 14 - Permanent Establishment Tax
ARTICLE 15 - Independent Personal Services
ARTICLE 16 - Dependent Personal Services
ARTICLE 17 - Directors' Fees
ARTICLE 18 - Income Earned by Entertainers and Athletes
ARTICLE 19 - Remuneration and Pensions in Respect of Government Service
ARTICLE 20 - Private Pensions, Annuities, Alimony and Child Support
ARTICLE 21 - Payments Received by Students and Apprentices
ARTICLE 22 - Payments Received by Professors, Teachers and Research Scholars
ARTICLE 23 - Other Income
ARTICLE 24 - Limitation on Benefits
ARTICLE 25 - Relief from Double Taxation
ARTICLE 26 - Non-Discrimination
ARTICLE 27 - Mutual Agreement Procedure
ARTICLE 28 - Exchange of Information and Administrative Assistance
ARTICLE 29 - Diplomatic Agents and Consular Officers
ARTICLE 30 - Entry into Force
ARTICLE 31 - Termination
PROTOCOL
EXCHANGE OF NOTES 1
EXCHANGE OF NOTES 2
MEMORANDUM OF UNDERSTANDING