Signed on 3 February 1991 and entered into force on 20 July of the same year, the convention aims to eliminate double taxation on income generated in both countries and to foster administrative cooperation between tax authorities. The agreement clearly regulates taxing rights over various categories of income (employment, business profits, dividends, interest, royalties), using residence and source criteria, and includes mechanisms for dispute resolution and exchange of information to combat tax avoidance and evasion.
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