Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 24 of DTAA Ensures Non-Discrimination in Taxation Between States, Equal Treatment for Nationals and Enterprises.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states outlines non-discrimination principles in taxation. Nationals of one state should not face more burdensome tax requirements in the other state than its own nationals under similar circumstances. Enterprises with a permanent establishment in the other state should not be taxed less favorably than local enterprises. Interest, royalties, and other payments to residents of the other state should be deductible under the same conditions as payments to local residents. Enterprises owned by residents of the other state should not face more burdensome taxation than similar local enterprises. These provisions apply to taxes covered by the agreement.
TaxTMI 
TaxTMI 
