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 28
Miscellaneous Rules
(1) The provisions of this Agreement shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded:
- (a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State;
- (b) by any other special arrangement on taxation between the Contracting States or between one of the Contracting States and residents of the other Contracting State.