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CHAPTER I - Income Tax
CHAPTER II - Registration Fees and Stamp Duties
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

[Assistance in the collection of taxes - Tax Debts]

Insofar as tax claims open to an appeal are concerned, the fiscal authorities of the Creditor State, for safeguarding its rights, can ask the competent fiscal authorities of the other Contracting State to carry out precautionary measures permitted under the laws or regulations of the same.