y shall enjoy

and security

istody of the nection with undue delay

e detained in

ent and their

cused in any

itions and to tracting Party nnection with hey shall be

ph shall not. rt of any trial

the proceedings translated by interpreters into a language which such nationals can

can understand, unless the said courts consider that the interpretation of any part of the proceedings can without injustice be dispensed with and such nationals, or their representatives, do not object. In any event, any statements, evidence or arguments put orally in a language other than that in which the proceedings are conducted shall be translated into the latter language by interpreters, subject to the payment of any appropriate costs.

(8) In all matters dealt with in this Article, nationals and companies of one Contracting Party in any territory of the other shall not be required to make any payments which are other or more onerous than those imposed on nationals and companies of the latter Contracting Party or of any other foreign country. Moreover nationals of one Contracting Party shall in any territory of the other be admitted to the benefit of free legal assistance and exemption from court fees on the same conditions and to the same extent as the nationals of the latter Contracting Party or of any other foreign country.

or morals or

y shall have authorities in fence of their nationals and

eign country.

nies of one all be heard

shall in any y the services among those the foregoing s favourable r Contracting

edings, other unals in any re acceptable s of the said understand,

re conducted eir behalf in

>m criminal ritory of the

in which the derstand the osts, to have

ARTICLE 8

(1) The nationals and companies of one Contracting Party shall not be subjected in any territory of the other to any taxation or any requirement connected therewith except under the conditions and with the formalities prescribed by the law in force in that territory.

(2) The nationals and companies of one Contracting Party shall not be subjected in any territory of the other to any taxation or any requirement connected therewith which is other or more onerous than the taxation and connected requirements to which the nationals and companies of the latter Contracting Party in the same circumstances are or may be subjected.

(3) The nationals and companies of one Contracting Party not resident for tax purposes in any territory of the other shall not be subjected in respect of income attributable to their establishments in that territory in which their business activities are carried on to any taxation or any requirement connected therewith which is other or more onerous than the taxation and connected requirements to which the nationals and companies of the latter Contracting Party resident for tax purposes in that territory are subjected in respect of the like income.

(4) The provisions of paragraph (3) of this Article shall not be construed, in relation to any territory of a Contracting Party, as obliging that Contracting Party to grant to nationals of the other who are not resident for tax purposes in that territory the same personal allowances, reliefs and reductions for tax purposes as are granted to the nationals of the former Contracting Party resident for tax purposes in that territory.

(5) Subject to the provisions of paragraph (4) of this Article, the nationals and companies of one Contracting Party shall enjoy, at the hands of the fiscal authorities and tribunals of the other, treatment and protection not less favourable than that accorded to the nationals and companies of the latter Contracting Party.

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