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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 14

Special Tax Features

Where a Contracting State grants to the other Contracting State any special tax features other than those granted to the other Contracting State mentioned in the provisions of this Convention, under any agreement, protocol or under any other special arrangements, then such grants shall apply to the residents of the other Contracting State on or after the date on which such Convention, protocol, or special arrangements enters into force.