Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
SCOPE, TAXES AND DEFINITIONS
ARTICLE 1 - Scope of Agreement
ARTICLE 2 - Taxes Covered
ARTICLE 3 - General Definitions
ARTICLE 4 - Residence
TAXES ON INCOME
ARTICLE 5 - Tax Jurisdiction
ARTICLE 6 - Income from Immovable Property
ARTICLE 7 - Capital Gains
ARTICLE 8 - Business Profits
ARTICLE 9 - Shipping and Air Transport
ARTICLE 10 - Associated Enterprises
ARTICLE 11 - Dividends
ARTICLE 12 - Interest
ARTICLE 13 - Royalties
ARTICLE 14 - Management Fees
ARTICLE 15 - Dependent Personal Services
ARTICLE 16 - Independent Personal Services
ARTICLE 17 - Directors' Fees
ARTICLE 18 - Entertainers and Athletes
ARTICLE 19 - Pensions and Annuities
ARTICLE 20 - Government Service
ARTICLE 21 - Students and Trainees
GENERAL PROVISIONS
ARTICLE 22 - Non-Discrimination
ARTICLE 23 - Consultation
ARTICLE 24 - Exchange of Information
ARTICLE 25 - Diplomats and Consular Officials
ARTICLE 26 - Signature
ARTICLE 27 - Ratification
ARTICLE 28 - Entry into Force
ARTICLE 29 - Accession
ARTICLE 30 - Termination