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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 5

Natural Resources

All activities that are related to the exploration or extraction or exploitation of natural resources including petroleum activities, as well as rendering services in connection with these activities shall be governed by the laws and regulations of the Contracting State in whose territory these activities are carried out.