Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
ARTICLE 1 - PERSONS COVERED
ARTICLE 2 - TAXES COVERED
ARTICLE 3 - GENERAL DEFINITIONS
ARTICLE 4 - RESIDENT
ARTICLE 5 - PERMANENT ESTABLISHMENT
ARTICLE 6 - INCOME FROM IMMOVABLE PROPERTY
ARTICLE 7 - BUSINESS PROFITS
ARTICLE 8 - SHIPPING AND AIR TRANSPORT
ARTICLE 9 - ASSOCIATED ENTERPRISES
ARTICLE 10 - DIVIDENDS
ARTICLE 11 - INCOME FROM DEBT-CLAIMS
ARTICLE 12 - ROYALTIES
ARTICLE 13 - CAPITAL GAINS
ARTICLE 14 - INDEPENDENT PERSONAL SERVICES
ARTICLE 15 - DEPENDENT PERSONAL SERVICES
ARTICLE 16 - DIRECTORS' FEES
ARTICLE 17 - ARTISTES AND SPORTSPERSONS
ARTICLE 18 - PENSIONS
ARTICLE 19 - GOVERNMENT SERVICE
ARTICLE 20 - STUDENTS AND APPRENTICES
ARTICLE 21 - TEACHERS AND RESEARCHERS
ARTICLE 22 - OTHER INCOME
ARTICLE 23 - ELIMINATION OF DOUBLE TAXATION
ARTICLE 24 - MUTUAL AGREEMENT PROCEDURE
ARTICLE 25 - EXCHANGE OF INFORMATION
ARTICLE 26 - MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
ARTICLE 27 - MISCELANEOUS PROVISIONS
ARTICLE 28 - ENTRY INTO FORCE
ARTICLE 29 - TERMINATION
PROTOCOL