Double Taxation Agreement

Historical Perspective.
Interpretation.
Agreement Rules.
Parameters. Personal Scope Taxes Covered	Article 1 Article 2
Delineation. General Definitions	Article 3
Resident.	Article 4
General Definitions.	Article 5
Basis For Taxation	Article 6
Business Profits	Article 7
Shipping Inland Waterways Transport And Air Transport.	Article 8
Associated.	Article 9
Dividends.	Article 10
Interest.	Article 11
Royalties.	Article 12
Capital Gains.	Article 13
Independent Personal Services.	Article 14
Dependent Personal Services. do	Article 15
Directors' Fees And Remuneration Of Top-Level Managerial Officials.	Article 16
Income Earned By Entertainers And Athletes.	Articles 17
Pensions And Social Security Payments.	Article 18
Remuneration And Pensions In Respect Of Government Services.	Article 19
Payments Received By Students And Apprentices.	Article 20
Other Income.	Article 21
Taxation Of Wealth	Article 22
Elimination Methods	Article 23
Especial Features	Article 24
Mutual Agreement Procedure	Article 25
Exchange Of Information	Article 26
Diplomatic Agents And Consular Officers.	Article 27
Finale	Article 28 Article 29