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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 31

Miscellaneous Rules

The provisions of this Convention shall not be construed to restrict in any manner any exemption, deduction, credit or other allowance accorded:

  • (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
  • (b) by any other agreement between the Contracting States or between one Contracting State and a resident of the other Contracting State.