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(9) Notwithstanding the provisions of Article 7 of this Convention and of paragraph (2) of this Article, interest arising in a Contracting State which is paid to and beneficially owned by a resident of the other Contracting State shall be exempt from tax in the first–mentioned Contracting State if it is paid in respect of a loan made, guaranteed or insured, or any other debt–claim or credit guaranteed or insured by an institution beneficially owned by the Government of the other Contracting State or any agency or instrumentality of that Government.
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