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Paragraph 9 With reference to Article 25 (Non-discrimination),

Original text. Later amendments are not shown.

the Contracting States agree that:

(a)

in relation to paragraph 4 and subparagraph 6(c) of the Article, the reference to capital being owned or controlled “directly or indirectly” includes cases where the capital is held through a chain of companies or other entities; and

(b)

nothing in the Article shall be construed as obliging a Contracting State to allow tax rebates and credits in relation to dividends received by a person who is a resident of the other Contracting State.