Supplementary Provisions, Article 4Transitional Measures Concerning Taxable Income of Nonresidents without a Permanent Establishment

The provisions of Article 291, items (iii) and (v) (Taxable Income of Nonresidents without a Permanent Establishment) of the New Order apply to income from a transfer of Securities, or shares, equity interests or rights, prescribed in those provisions that is made on or after the Effective Date, and the provisions then in force continue to govern income from a transfer of Securities, or shares, equity interests or rights, made before the Effective Date.