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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 27

Other Tax Privileges

No provisions of this Convention shall affect the tax privileges of persons for whom they were established under the general rules of international law or in accordance with the provisions of special treaties.