tax-treaties.com

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2010 Convention · 2021 Protocol

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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 · capital gains

Article 14 · income from employment

Article 15 · directors fees’

Article 16 · artistes and sportsmen

Article 17 · pensions, annuities and similar payments

Article 18 · government service

Article 19 · visiting professors, teachers and students

Article 20 · offshore activities

Article 21 · other income

Article 22 · capital

Article 23 · elimination of double taxation

Article 24 · limitation of relief

Article 25 · non-discrimination

Article 26 · mutual agreement procedure

Article 27 · exchange of information

Article 28 · assistance in the collection of taxes

Article 29 · procedural rules for taxation at source

Article 30 · members of diplomatic missions and consular posts

Article 30A · prevention of treaty abuse

Article 31 · protocol

Article 32 · entry into force

Article 33 · termination