Artikel 7

With respect to taxes, fees, charges and to fiscal deductions and exemptions, each Contracting Party shall accord to nationals or persons of the other Contracting Party who are engaged in any economic activity in its territory, a fair and equitable treatment which shall in any case not be less favourable than that accorded to nationals or persons of any third State. For this purpose, however, there shall not be taken into account any special fiscal advantages accorded by that Party under an agreement for the avoidance of double taxation, by virtue of its participation in a customs union, economic union or similar institution, or on the basis of reciprocity with a third State.