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CHAPTER I - Scope of the Agreement
ARTICLE 1 - Personal Scope
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
ARTICLE 7 - Business Income or Profits
#ARTICLE 7A - Business Income or Profits from the Joint Development Area
ARTICLE 8 - Shipping and Air Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties
#ARTICLE 12A - Royalties from the Joint Development Area
ARTICLE 13 - Gains from the Alienation of Property
ARTICLE 14 - Personal Services
#ARTICLE 14A - Personal Services in the Joint Development Area or With the Joint Authority
ARTICLE 15 - Director's Fees
ARTICLE 16 - Artistes and Athletes
ARTICLE 17 - Pensions and Annuities
ARTICLE 18 - Governmental Functions
ARTICLE 19 - Students and Apprentice
ARTICLE 20 - Professors, Teachers and Researchers
#ARTICLE 20A - Technical Fees from the Joint Development Area
ARTICLE 21 - Income Not Expressly Mentioned
CHAPTER IV - Methods for Elimination of Double Taxation
ARTICLE 22 - Limitation of Relief
ARTICLE 23 - Elimination of Double Taxation
CHAPTER V - Special Provisions
ARTICLE 24 - Non-Discrimination
ARTICLE 25 - Mutual Agreement Procedure
ARTICLE 26 - Exchange of Information
ARTICLE 27 - Diplomatic and Consular Officials
CHAPTER VI - Final Provisions
ARTICLE 28 - Entry into Force
ARTICLE 29 - Termination
