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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.



(1) Subject to the provisions of Articles 14 and 16 of this Convention hereafter, income from movable securities and similar income (earnings from shares, founder's shares, interest and sponsorship shares, interest on bonds or any other negotiable debt securities) paid by companies or public or private authorities having their tax domicile in the territory of one of the Contracting States may be taxed in that State.