Share this page on Linkedin
Share this page on Twitter
Share this page on Facebook
Copy to clipboard
CHAPTER I
ARTICLE 1 - Taxes Covered by the Treaty
CHAPTER II
ARTICLE 2 - Definitions
ARTICLE 3 - Tax Native Land
ARTICLE 4 - Permanent Installation
CHAPTER III - Income Tax
ARTICLE 5 - Income Accrued from Property Assets
ARTICLE 6 - Commercial and Industrial Profits
ARTICLE 7 - Maritime Transport and Air Transport
ARTICLE 8 - Joint Projects with Special Conditions
ARTICLE 9 - Dividends
ARTICLE 10 - Interests
ARTICLE 11 - Royalties
ARTICLE 12 - Capital Profits
ARTICLE 13 - Independent Professional Services
ARTICLE 14 - Non-Independent Personal Services
ARTICLE 15 - Remunerations of the Members of the Board of Directors
ARTICLE 16 - Artists and Athletes
ARTICLE 17 - Public and Private Retirement Pensions
ARTICLE 18 - Government Employment
ARTICLE 19 - Students
CHAPTER IV - Taxes on Capital
ARTICLE 20 - Assets that are Subject to Estate Tax, Legacy Tax and Gift Tax
CHAPTER V - General Provisions
ARTICLE 21 - Way of Avoidance of Tax Duality
ARTICLE 22 - Non-Discriminatory Treatment
ARTICLE 23 - Procedures of Interpretation of the Treaty
ARTICLE 24 - Exchange of Information
ARTICLE 25 - Consular and Diplomatic Privileges
CHAPTER VI - Ratification Procedures
ARTICLE 26
ARTICLE 27 - Validity of Treaty
ARTICLE 28 - Termination of Treaty