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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.


Avoidance of Double Taxation

Double taxation shall be avoided as follows:

  • (a) Where, in accordance with the provisions of this Convention, a resident of a Contracting State is subject to a scheduled tax in the other State in respect of income arising in that other State, such income shall be exempt from corresponding scheduled tax in the first mentioned State.
  • (b) Furthermore, the same income, net of scheduled taxes, shall be subject to the general income tax only in the State of residence.