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2016 source edition

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Contents

Article 1 Persons Covered

Article 2 Taxes Covered

Article 3 General Definitions

Article 4 Resident

Article 5 Permanent Establishment

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 Alienation of Property

Article 14 Income from Employment

Article 15 Directors’ Fees

Article 16 Entertainers and Sportspersons

Article 17 Pensions, Annuities and Similar Payments

Article 18 Government Service

Article 19 Professors, Teachers and Students

Article 20 Other Income

Article 21 Capital

Article 22 Methods of Elimination of Double Taxation

Article 23 Limitation of Benefits

Article 24 Non-discrimination

Article 25 Mutual Agreement Procedure

Article 26 Exchange of Information

Article 27 Assistance in the Collection of Taxes

Article 28 Procedural Rules for Taxation at Source

Article 29 Members of Diplomatic Missions and Consular Posts

Article 30 Protection of Personal Information

Article 31 Protocol

Article 32 Entry into Force

Article 33 Termination