‹ Article 5 - Interpretation Article 6 - Policy Statement on the General Scheme of Taxation › Part 2: General Scheme of Taxation, Residence and the Charge to Tax Article 6 - Policy Statement on the General Scheme of Taxation Article 7 - Scope of Regulations Article 8 - Residence and Non-Residence Article 9 - The Charge to Tax Article 10 - Local Source Article 11 - Taxable Profits and Chargeable Profits Article 12 - Currency of Tax Calculation Article 13 - Non Residents ‹ Article 5 - Interpretation Article 6 - Policy Statement on the General Scheme of Taxation ›