Items
Details
Table of Contents
Introduction
Summary of the convention
Title and preamble
Scope of the convention (articles 1 and 2)
Definitions (Articles 3 to 5)
Taxation of income (Articles 6 to 21)
Taxation of capital (Article 22)
Methods for the elimination of double taxation (Article 23)
Special provisions (Articles 24 to 28)
Final provisions (Articles 29 to 30)
Commentary on chapter 1: scope of convention
Commentary of chapter 2: definitions
Commentary on chapter 3: taxation of income
Commentary on chapter 4: taxation of capital
Commentary on chapter 5: methods for the elimination of double taxation
Commentary on chapter 6: special provisions
Commentary on chapter 7: final provisions.
Summary of the convention
Title and preamble
Scope of the convention (articles 1 and 2)
Definitions (Articles 3 to 5)
Taxation of income (Articles 6 to 21)
Taxation of capital (Article 22)
Methods for the elimination of double taxation (Article 23)
Special provisions (Articles 24 to 28)
Final provisions (Articles 29 to 30)
Commentary on chapter 1: scope of convention
Commentary of chapter 2: definitions
Commentary on chapter 3: taxation of income
Commentary on chapter 4: taxation of capital
Commentary on chapter 5: methods for the elimination of double taxation
Commentary on chapter 6: special provisions
Commentary on chapter 7: final provisions.