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Chapter III TAXATION OF INCOME

Original text. Later amendments are not shown.

  1. Article 6INCOME FROM IMMOVABLE PROPERTY
  2. Article 7BUSINESS PROFITS
  3. Article 8SHIPPING AND AIR TRANSPORT
  4. Article 9ASSOCIATED ENTERPRISES
  5. Article 10DIVIDENDS
  6. Article 11INTEREST
  7. Article 12ROYALTIES
  8. Article 13CAPITAL GAINS
  9. Article 14INCOME FROM EMPLOYMENT
  10. Article 15DIRECTORS' FEES
  11. Article 16ENTERTAINERS AND SPORTSMEN
  12. Article 17PENSIONS, MAINTENANCE PAYMENTS AND PENSIONS CONTRIBUTIONS
  13. Article 18GOVERNMENT SERVICE
  14. Article 19STUDENTS
  15. Article 20OTHER INCOME