Contents

• Contents
• Letter of Submittal
• Letter of Transmittal
• The Convention
  • Article 1-3
  • Article 4-7
  • Article 8-11
  • Article 12-16
  • Article 17-21
  • Article 22-26
  • Article 27-30
  
  
• 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 of 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
    • 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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