Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
CHAPTER I - Scope of the Convention
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 Profits
ARTICLE 8 - Shipping and Air Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties
ARTICLE 13 - Fees for Technical Services
ARTICLE 14 - Capital Gains
ARTICLE 15 - Independent Personal Services
ARTICLE 16 - Dependent Personal Services
ARTICLE 17 - Directors' Fees
ARTICLE 18 - Artistes and Athletes
ARTICLE 19 - Pensions, Annuities and Social Security Payments
ARTICLE 20 - Government Service
ARTICLE 21 - Teachers and Researchers
ARTICLE 22 - Students
ARTICLE 23 - Other Income
CHAPTER IV - Taxation of Capital
ARTICLE 24 - Capital
CHAPTER V - Methods for Elimination of Double Taxation
ARTICLE 25 - Elimination of Double Taxation
CHAPTER VI - Special Provisions
ARTICLE 26 - Non-Discrimination
ARTICLE 27 - Mutual Agreement Procedure
ARTICLE 28 - Exchange of Information
ARTICLE 29 - Entitlement to Benefits
ARTICLE 30 - Members of Diplomatic Missions and Consular Posts
CHAPTER VII - Final Provisions
ARTICLE 31 - Entry into Force
ARTICLE 32 - Termination
PROTOCOL