Non-discrimination in tax treaties ensures equal tax treatment for foreign nationals and enterprises, including permanent establishments. Non-discrimination requires nationals of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applicable to nationals of that State in comparable circumstances; this extends to non-residents. Permanent establishments must receive no less favourable taxation than domestic enterprises engaged in the same activities, with specified exceptions. Cross-border interest, royalties, fees and debts must be deductible or recognised on the same conditions as domestic payments. Enterprises owned or controlled by residents of the other State must not be taxed more burdensomely than similar domestic enterprises. The provision applies to taxes of every kind.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-discrimination in tax treaties ensures equal tax treatment for foreign nationals and enterprises, including permanent establishments.
Non-discrimination requires nationals of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applicable to nationals of that State in comparable circumstances; this extends to non-residents. Permanent establishments must receive no less favourable taxation than domestic enterprises engaged in the same activities, with specified exceptions. Cross-border interest, royalties, fees and debts must be deductible or recognised on the same conditions as domestic payments. Enterprises owned or controlled by residents of the other State must not be taxed more burdensomely than similar domestic enterprises. The provision applies to taxes of every kind.
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