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 30
SPECIAL DISPOSITIONS
(1) Notwithstanding the provisions of Article 4 of this Agreement, in addition to the benefits and exemptions available to a resident of a Contracting State under the legislation on investment incentives in force before the entry into force of the this Agreement, he can benefit from the provisions of this Agreement.
(2) Income derived by the organization and investment institutions of a Contracting State is exempt from income tax and capital tax and any other tax of a similar nature.