第2條
The taxation on a permanent establishment which an enterprise of a Contracting Party has in the other Contracting Party shall not be less favourably levied in that other Party than the taxation levied on enterprises of that other Party carrying on the same activities in similar circumstances. This provision shall not be construed as obliging a Contracting Party to grant to individuals who are residents of the other Contracting Party any personal allowances, reliefs and reduction for tax purposes which are granted to its own residents.