Interests on deposits of a credit institution of a resident of a Contracting State or interests on deposits received through a permanent place of business located in a Contracting State of a credit institution or on behalf thereof shall be exempt from tax. Tax exemption is not extended to interest on deposits that depend on the value of securities, deposits, currencies, other instruments or underlying assets or the changes thereof (hereinafter investment deposit). At the same time the interests of investment account subject to taxation can be carried to the investment account for deferral of tax liability and this is considered as an income received from financial assets.