ARTICLE IX
1. The last sentence of paragraph 2 of Article 25 (Non-Discrimination) shall be
deleted and replaced by the following:
“The provisions of this paragraph shall not prevent the application by
either Contracting State of the taxes described in paragraph 8 of Article 10
(Dividends).”
2. The first sentence of clause a) of paragraph 3 of Article 25 shall be deleted
and replaced by the following:
“Except where the provisions of paragraph 1 of Article 9 (Associated
Enterprises), paragraph 6 of Article 11 (Interest), or paragraph 5 of Article
12 (Royalties) apply, interest, royalties, and other disbursements paid by
an enterprise of a Contracting State to a resident of the other Contracting
State shall, for the purposes of determining the taxable profits of such
enterprise, be deductible under the same conditions as if they had been
paid to a resident of the first-mentioned State.”