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CHAPTER I - Scope and General Definitions
ARTICLE 1 - Personal Scope
ARTICLE 2 - General Definitions
CHAPTER II - Income Tax
ARTICLE 3 - Taxes Covered
ARTICLE 4 - Income from Immovable Property
ARTICLE 5 - Income from the Right to Exploit Natural Resources
ARTICLE 6 - Business Profits
ARTICLE 7 - Associated and Related Enterprises
ARTICLE 8 - Shipping and Air Transport
ARTICLE 9 - Royalties
ARTICLE 10 - Interests
ARTICLE 11 - Dividends and Shares
ARTICLE 12 - Capital Gains
ARTICLE 13 - Revenue from Personal Services
ARTICLE 14 - Corporate Earnings for the Provision of Services, Technical Services, Technical Assistance and Consulting
ARTICLE 15 - Pensions, Annuities and Similar Payments
ARTICLE 16 - Entertainers and Sportsmen
CHAPTER III - Taxation of Capital
ARTICLE 17 - Taxes on Wealth
CHAPTER IV - General Provisions
ARTICLE 18 - Tax Treatment Applicable to Persons Domiciled in Other Member Countries
ARTICLE 19 - Consultation and Information
ARTICLE 20 - Interpretation and Application
ARTICLE 21 - Assistance in the Collection Processes
ARTICLE 22 - Termination