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TITLE I - GENERAL PROVISIONS
ARTICLE 1 - General Definitions
ARTICLE 2 - Resident
ARTICLE 3 - Permanent Establishment
ARTICLE 4 - [Immovable Property]
ARTICLE 5 - Non-Discrimination
ARTICLE 6 - [Competent Authorities]
ARTICLE 7 - [Other Definitions]
TITLE II - DOUBLE TAXATION
CHAPTER I - INCOME TAXES
ARTICLE 8 - Taxes Covered
ARTICLE 9 - Income from Immovable Property
ARTICLE 10 - Business Profits
ARTICLE 11 - Associated Enterprises
ARTICLE 12 - Shipping and Air Transport
ARTICLE 13 - Capital Gains
ARTICLE 14 - [Distributed Profits]
ARTICLE 15 - Dividends
ARTICLE 16 - Interest
ARTICLE 17 - Royalties
ARTICLE 18 - Pensions
ARTICLE 19 - Employment Income
ARTICLE 20 - Government Service
ARTICLE 21 - Director’s Fees
ARTICLE 22 - Independent Professional Services
ARTICLE 23 - Students
ARTICLE 24 - Artistes and Sportsmen
ARTICLE 25 - Other Income
ARTICLE 26 - Elimination of Double Taxation
CHAPTER II - DEATH DUTIES
ARTICLE 27 - [Succession Duties]
ARTICLE 28 - [Immovable Property]
ARTICLE 29 - [Tangible or Intangible Movable Property]
ARTICLE 30 - [Permanent Facilities]
ARTICLE 31 - [Tangible movable property]
ARTICLE 32 - [Inheritance Taxes]
ARTICLE 33 - [Debts]
ARTICLE 34 - [Tax on Inherited Property]
ARTICLE 35 - [Gift Taxes]
ARTICLE 36 - [Gift Taxes - Tax Exemptions]
TITLE III - ADMINISTRATIVE ASSISTANCE
ARTICLE 37 - Exchange of Information
ARTICLE 38 - Assistance in Collection
ARTICLE 39 - [Assistance in the collection of taxes - Tax Debts]
TITLE IV - MISCELLANEOUS PROVISIONS
ARTICLE 40 - Mutual Assistance Procedure
ARTICLE 41 - [Mutual Agreement Procedure]
ARTICLE 42 - Entry into Force
ARTICLE 43 - Termination
ARTICLE 44
ADDITIONAL PROTOCOL