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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.


Existing Agreements

If the law of either Contracting State or international obligations existing at present or established hereafter between the Contracting States in addition to this Agreement contain a regulation entitling a resident of a Contracting State to a treatment more favourable than is provided for by this Agreement, such regulation shall, to the extent that it is more favourable, not be affected by this Agreement.