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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 3

Income from Hydrocarbons and Mineral Resources

Notwithstanding any other provision of this Agreement nothing shall affect the right of either of the Contracting States, or of any of their local investments or local authorities thereof to apply their domestic laws and regulations related to the taxation of income and profits derived from hydrocarbons and mineral resources situated in the territory of the respective Contracting State, as the case may be.