Contents

• Contents
• Letter of Submittal
• Letter of Transmital
• The Convention
  • ARTICLES 1 - 3
  • ARTICLES 4 - 7
  • ARTICLES 8 - 11
  • ARTICLES 12 - 15
  • ARTICLES 16 - 19
  • ARTICLES 24 - 27
  • ARTICLES 28 - 30
  
  
• Technical Explanation
  • ARTICLE 1 -- General Scope
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
  • ARTICLE 2 -- Taxes Covered
    • Paragraph 1
    • Paragraph 2
  • ARTICLE 3 -- General Definitions
    • Paragraph 1
    • Paragraph 2
  • ARTICLE 4 -- Resident
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
  • ARTICLE 5 -- Permanent Establishment
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
    • Paragraph 7
  • ARTICLE 6 -- Income from Immovable (Real) Property
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
  • ARTICLE 7 -- Business Profits
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
    • Paragraph 7
    • Paragraph 8
    • Paragraph 9
    • Relation to Other Articles
  • ARTICLE 8 -- Shipping and Air Transport
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Relation to Other Articles
  • ARTICLE 9 -- Associated Enterprises
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Relationship to Other Articles
  • ARTICLE 10 -- Dividends
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
    • Relation to Other Articles
  • ARTICLE 11 -- Interest
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
    • Paragraph 7
    • Paragraph 8
    • Relation to Other Articles
  • ARTICLE 12 -- Royalties
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
    • Relation to Other Articles
  • ARTICLE 13 -- Capital Gains
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
    • Relation to Other Articles
  • ARTICLE 14 -- Independent Personal Services
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Relation to Other Articles
  • ARTICLE 15 -- Dependent Personal Services
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Relation to Other Articles
  • ARTICLE 16 -- Directors' Fees
  • ARTICLE 17 -- Artistes and Sportsmen
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Relationship to Other Articles
  • ARTICLE 18 -- Pensions, Social Security, Annuities, Alimony, and Child Support
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Relationship to Other Articles
  • ARTICLE 19 -- Government Service
    • Paragraph 1
    • Paragraph 2
    • Relation to Other Articles
  • ARTICLE 20 -- Students, Trainees and Researchers
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Relation to Other Articles
  • ARTICLE 21 -- Offshore Activities
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Relation to Other Articles
  • ARTICLE 22 -- Other Income
    • Paragraph 1
    • Paragraph 2
    • Relation to Other Articles
  • ARTICLE 23 -- Limitation on Benefits
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
  • ARTICLE 24 -- Relief from Double Taxation
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Relation to Other Articles
  • ARTICLE 25 -- Nondiscrimination
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
    • Paragraph 7
    • Relation to Other Articles
  • ARTICLE 26 -- Mutual Agreement Procedure
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Relation to Other Articles
  • ARTICLE 27 -- Exchange of Information and Administrative Assistance
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
    • Paragraph 6
    • Paragraph 7
  • ARTICLE 28 -- Members of Diplomatic Missions and Consular Posts
  • ARTICLE 29 -- Entry into Force
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
  • ARTICLE 30 -- Termination
  
  
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