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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 27

Miscellaneous Provisions

The provisions of this Convention shall not be construed as imposing any exemptions, reductions or other allowances that are granted or will be granted in future:

  • (a) under the laws of a Contracting State relating to the specific taxes imposed by that State;
  • (b) under any other tax Conventions relating to the economic or technical co-operation between the Contracting States.