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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.

ARTICLE 12

EXCHANGE OF INFORMATION

The competent authorities of the Contracting States shall notify each other annually of amendments of the tax legislation referred to in paragraph (1) of Article I and of the adoption of taxes referred to in paragraph (2) of Article I by transmitting the texts of amendments or new statutes and notify each other of any material concerning the application of this Convention.