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 1
Purpose of the Agreement
The two Contracting States shall work together to avoid double taxation on the basis of this Agreement, to provide mutual assistance in the application of the tax laws and to improve inter-State tax relations through communication. To this end, the competent authorities of the Contracting States shall notify each other at appropriate intervals of the development of their tax law and consult with each other as to how the above-mentioned aims are to be achieved.