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CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - 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.

ARTICLE 23

Non-Discrimination

(1) A legal person, partnership or association deriving its status as such from the laws in force in a country shall not be subjected in the other country to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which a legal person, partnership or association deriving its status as such from the laws in force in the other country, in the same circumstances in that country, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the countries.

(2) Stateless persons who are residents of a country shall not be subjected in either country to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the country concerned in the same circumstances, in particular with respect to residence, are or may be subjected.

(3) The taxation of the profits of a permanent establishment which an enterprise of a country has in the other country shall not be less favourably levied in that other country than the taxation levied on enterprises of that other country carrying on the same activities. This provision shall not be construed as obliging a country to grant to residents of the other country any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

(4) Except where the provisions of paragraph (1) of Article 9, paragraph (4) of Article 11 or paragraph (4) of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a country to a resident of the other country shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned country.

(5) Enterprises of a country, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other country, shall not be subjected in the first-mentioned country to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned country are or may be subjected.

(6) Contributions paid by, or on behalf of, an individual who exercises employment or self-employment in a country to a pension scheme that is recognised for tax purposes in the other country shall be treated in the same way for tax purposes in the first-mentioned country as a contribution paid to a pension scheme that is recognised for tax purposes in that first-mentioned country, provided that:

  • (a) such individual was contributing to such pension scheme before he began exercising employment or self-employment in the first-mentioned country; and
  • (b) the competent authority of the first-mentioned country agrees that the pension scheme generally corresponds to a pension scheme recognised for tax purposes by that country.

For the purposes of this paragraph, the term "pension scheme" includes a pension scheme created under a public social security system.

(7) Any tax reliefs granted in a country to charitable organisations referred to in Article 5b of the General Tax Act (Algemene wet inzake rijksbelastingen), including reliefs relating to gifts to such institutions, shall apply in the same way to similar organisations established in the other country, provided that they, if they had been established in the first-mentioned country, would also be regarded as such organisations therein.

(8) The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.