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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 26

[General Tax]

Where a tax payer transfers, during the course of the same year, his or her domicile from a Contracting State to the other Contracting State, the income earned in each State, extrapolated/estimated for the year, shall be subject to general tax on income. The tax proceeds thus obtained shall be reduced in proportion to the actual time spent in each State.