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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 5

[Non-Discrimination]

(1) Nationals, companies and other groups of a Contracting State shall not be subjected in the other Contracting State to other or higher taxation than the taxation to which nationals, companies and other groups of the last mentioned Contracting State in the same circumstances are or may be subjected.

(2) In particular, the nationals of a Contracting State who are taxed on the territory of the other Contracting State shall benefit, under the same conditions as nationals of the last-mentioned State, from exemptions, personal allowances, from any tax deductions and reductions that are granted for family responsibilities.