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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 1

[General Definitions]

For the purposes of this Convention:

  • (1) The term "person" means:
    • (a) any individual;
    • (b) any body corporate;
    • (c) any group of individuals that has no legal/corporate personality.