第3條
Notwithstanding the provisions of paragraph 2, if and as long as the Hong Kong Special Administrative Region, under its internal legislation, levies no withholding tax on interest, the percentage provided for in paragraph 2 shall be reduced to zero. The competent authority of the Hong Kong Special Administrative Region shall inform the competent authority of Romania of any changes made in the internal legislation of the Hong Kong Special Administrative Region regarding the imposition of a withholding tax on interest.