第4條
Notwithstanding the provisions of paragraph 2, interest arising in a Contracting Party shall be exempt from tax in that Party if it is derived and beneficially owned by: (a) in the case of the Hong Kong Special Administrative Region: (i) the Government of the Hong Kong Special Administrative Region; (ii) the Hong Kong Monetary Authority; (iii) the Exchange Fund; (iv) a financial institution wholly or mainly owned by the Government of the Hong Kong Special Administrative Region and mutually agreed upon by the competent authorities of the Contracting Parties; (b) in the case of Romania: (i) Romania or an administrative - territorial unit thereof; (ii) the National Bank of Romania; (iii) the Export-Import Bank of Romania (EXIMBANK); (iv) a financial institution wholly or mainly owned by Romania and mutually agreed upon by the competent authorities of the Contracting Parties.