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CHAPTER 1 - General Provisions
CHAPTER 2 - Taxation of Income
CHAPTER 3 - Inheritance Tax
CHAPTER 4 - Registration Fees Other than Inheritance Tax-Stamp Duty
CHAPTER 5 - Administrative Assistance
CHAPTER 6 - Special Provisions
CHAPTER 7 - Transitional Provisions
CHAPTER 8 - Final Provisions
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.


Other Income

(1) Items of income of a resident of a Member State, which are not expressly dealt with in this Regulation shall be taxable only in that State.

(2) The provisions of paragraph (1) of this Article shall not apply to income other than income from immovable property as defined in paragraph (2) of Article 7 of this Regulation, as long as the beneficiary of such income, being a resident of a Member State, carries on an industrial or commercial activity in another Member State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected therewith. In such case the provisions of Article 8 or Article 15 of this Regulation, as the case may be, shall apply.