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CHAPTER I - GENERAL PROVISIONS
ARTICLE 1 - Purpose of the Agreement
ARTICLE 2 - Application of the Agreement
ARTICLE 3 - General Definitions
ARTICLE 4 - Resident
ARTICLE 5 - Permanent Establishment
CHAPTER II - TAXATION OF INCOME AND CAPITAL
ARTICLE 6 - Income from Immovable Property
ARTICLE 7 - Business Profits
ARTICLE 8 - Shipping, Air and Container Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties
ARTICLE 13 - Capital Gains
ARTICLE 14 - Independent Personal Services
ARTICLE 15 - Dependent Personal Services
ARTICLE 16 - Directors' and Managers' Fees
ARTICLE 17 - Artistes and Sportsmen
ARTICLE 18 - Pensions and Similar Payments
ARTICLE 19 - Government Service
ARTICLE 20 - Allowances and Payments to Students
ARTICLE 21 - Other Income
ARTICLE 22 - Capital
ARTICLE 23 - Relief from Double Taxation
CHAPTER III - TAXATION OF ESTATES, INHERITANCE AND GIFTS
ARTICLE 24 - Taxation Regulations
ARTICLE 25 - Deduction of Debts
ARTICLE 26 - Avoidance of Double Taxation in the State of Residence
ARTICLE 27 - Five-Year Rule
ARTICLE 28 - Tax-Exempt Organizations
CHAPTER IV - ASSISTANCE IN TAX MATTERS
ARTICLE 29 - General Regulations
ARTICLE 30 - Information on Special Request
ARTICLE 31 - Information Without Special Request
ARTICLE 32 - Collection of Tax Claims
ARTICLE 33 - Time Limits
ARTICLE 34 - Appeal
ARTICLE 35 - Discovery of Documents
ARTICLE 36 - Limits of the Obligation to Provide Assistance
ARTICLE 37 - Secrecy
CHAPTER V - PROTECTION OF THE TAXPAYER AND MUTUAL AGREEMENT
ARTICLE 38 - Prohibition of Discrimination
ARTICLE 39 - Consultations
ARTICLE 40 - Mutual Agreement
ARTICLE 41 - Hearings
CHAPTER VI - SPECIAL PROVISIONS
ARTICLE 42 - Air Transport Consortia
ARTICLE 43 - Application of the Agreement in Special Cases
ARTICLE 44 - Application of Reductions and Exemptions
ARTICLE 45 - Members of Diplomatic Missions and Consular Posts
CHAPTER VII - FINAL PROVISIONS
ARTICLE 46 - Entry into Force
ARTICLE 47 - Termination
ANNEX