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CHAPTER I - Scope of Application 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 - Income Tax
ARTICLE 6 - Income from Immovable Property
ARTICLE 7 - Business Profits
ARTICLE 8 - Sea and Air Traffic
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
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 Athletes
ARTICLE 18 - Pensions
ARTICLE 19 - Government Service
ARTICLE 20 - Students
ARTICLE 21 - Other Income
CHAPTER IV - Taxation of Capital
ARTICLE 22 - Capital
CHAPTER V - Methods for Eliminating Double Taxation
ARTICLE 23 - Avoidance of Double Taxation
CHAPTER VI - Special Provisions
ARTICLE 24 - Non-Discrimination
ARTICLE 25 - Limitations on Benefits
ARTICLE 26 - Mutual Agreement Procedure
ARTICLE 27 - Exchange of Information
ARTICLE 28 - Collection Assistance
ARTICLE 29 - Members of Diplomatic Missions or of Consular Posts
ARTICLE 30 - Miscellaneous Provisions
CHAPTER VII - Final Provisions
ARTICLE 31 - Entry into Force
ARTICLE 32 - Termination
PROTOCOL