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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 28

Miscellaneous Provisions

(1) The application of the provisions of this Convention shall not result in the violation of any exemptions, abatements, exceptions or deductions, credit, or other allowances that are prescribed:

  • (a) under the domestic laws of either one of the Contracting States, applicable for the determination of the taxes imposed in that State; or
  • (b) under any Convention which either one of the Contracting States is or will be a party.

(2) The provisions of this Convention shall not obstruct the application of the provisions of the domestic laws of the Contracting States in matters relating to the prevention of tax evasion or to the imposition of taxes on residents of a Contracting State on income derived from their contribution in companies that are residents of either one of the Contracting States.

(3) The competent authorities of the Contracting States may communicate directly with each other for the purpose of applying the provisions of this Convention.

(4) If any of the provisions contained in the above-mentioned Articles of this Convention are contrary to similar provisions contained in the AEUC (Arab Economic Unity Council) Agreement, then the provisions of this Convention shall prevail.