This is the text article of version MTC 2017:

To get a global understanding of article 1 watch the interactive video: https://d0f43d77d0eb4b92a623f1a1c1854b33.prod.enterapp.pro

Article 1:

1. This Convention shall apply to persons who are residents of one or both of the
Contracting States.


2. For the purposes of this Convention, income derived by or through an entity or
arrangement that is treated as wholly or partly fiscally transparent under the tax law
of either Contracting State shall be considered to be income of a resident of a
Contracting State but only to the extent that the income is treated, for purposes of
taxation by that State, as the income of a resident of that State.


3. This Convention shall not affect the taxation, by a Contracting State, of its
residents except with respect to the benefits granted under paragraph 3 of Article 7,
paragraph 2 of Article 9 and Articles 19, 20, 23 [A] [B], 24, 25 and 28.