Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
CHAPTER I - SCOPE OF THE AGREEMENT
ARTICLE I - Personal Scope
ARTICLE II - Taxes Covered
CHAPTER II - DEFINITIONS
ARTICLE III - General Definitions
ARTICLE IV - Fiscal Domicile
ARTICLE V - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
ARTICLE VI - Income from Immovable Property
ARTICLE VII - Business Income or Profits
ARTICLE VIII - Shipping and Air Transport
ARTICLE IX - Associated Enterprises
ARTICLE X - Dividends
ARTICLE XI - Interest
ARTICLE XII - Royalties
ARTICLE XIII - Gains from the Alienation of Property
ARTICLE XIV - Independent Personal Services
ARTICLE XV - Dependent Personal Services
ARTICLE XVI - Directors' Fees
ARTICLE XVII - Artists and Athletes
ARTICLE XVIII - Pensions and Annuities
ARTICLE XIX - Government Service
ARTICLE XX - Students
ARTICLE XXI - Estates or Trusts
ARTICLE XXII - Income not Expressly Mentioned
CHAPTER IV - METHODS FOR PREVENTION OF DOUBLE TAXATION
ARTICLE XXIII - Elimination of Double Taxation
ARTICLE XXIV - Limitation of Relief
CHAPTER V - SPECIAL PROVISIONS
ARTICLE XXV - Non-Discrimination
ARTICLE XXVI - Mutual Agreement Procedure
ARTICLE XXVII - Exchange of Information
ARTICLE XXVIII - Diplomatic and Consular Officials
CHAPTER VI - FINAL PROVISIONS
ARTICLE XXIX - Entry into Force
ARTICLE XXX - Termination
PROTOCOL
