Treedt in werking op een nader te bepalen tijdstip
With respect to taxes, fees, charges and to fiscal deductions and exemptions, each Contracting Party shall accord to investors of the other Contracting Party who are engaged in any economic activity in its territory, treatment not less favourable than that accorded to its own investors or to those of any third State who are in the same circumstances, whichever is more favourable to the investors concerned. For this purpose, however, any special fiscal advantages accorded by that Party, shall not be taken into account:
- a)under an agreement for the avoidance of double taxation; or any other fiscal arrangement; or
- b)by virtue of its participation in a customs union, economic union or similar institution.
