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CHAPTER I - Scope of the Convention
ARTICLE 1 - Persons Covered
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 Profits
ARTICLE 8 - Shipping and Air Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties and Fees for Technical Services
ARTICLE 13 - Capital Gains
ARTICLE 14 - Income from Employment
ARTICLE 15 - Directors’ Fees
ARTICLE 16 - Artistes and Sportsmen
ARTICLE 17 - Pensions
ARTICLE 18 - Government Service
ARTICLE 19 - Students
ARTICLE 20 - Other Income
CHAPTER IV - Taxation of Capital
ARTICLE 21 - Capital
CHAPTER V - Methods for Elimination of Double Taxation
ARTICLE 22 - Elimination of Double Taxation
CHAPTER VI - Special Provisions
ARTICLE 23 - Non-Discrimination
ARTICLE 24 - Mutual Agreement Procedure
ARTICLE 25 - Exchange of Information
ARTICLE 26 - Miscellaneous Rules
ARTICLE 27 - Members of Diplomatic Missions and Consular Posts
CHAPTER VII - Final Provisions
ARTICLE 28 - Entry into Force
ARTICLE 29 - Termination
PROTOCOL