Paragraph 11 Equal Treatment of Income, Facts, or Events
Unless otherwise provided by this Agreement, the following provisions shall apply:
(a)
where, under the legislation of a Participant, the receipt of income has certain legal effects, the relevant provisions of that legislation shall also apply to the receipt of equivalent income under the legislation of, or to income acquired in, the other Participant;
(b)
where, under the legislation of a Participant, legal effects are attributed to the occurrence of certain facts or events, that Participant shall take account of like facts or events that have occurred in the other Participant as though they had taken place in its own territory.