Non-discrimination in tax ensures equal treatment for foreign nationals and enterprises under the DTAA, including PE and payment deductibility. Non-discrimination requires that 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 applied to that State's nationals in comparable circumstances; this extends to non-residents and to taxes covered by the Agreement. Permanent establishments and enterprises with foreign ownership shall not be taxed less favorably or more burdensomely than domestic counterparts, and payments such as interest and royalties paid to residents of the other State must be deductible on the same conditions except where specific treaty provisions apply.
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 ensures equal treatment for foreign nationals and enterprises under the DTAA, including PE and payment deductibility.
Non-discrimination requires that 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 applied to that State's nationals in comparable circumstances; this extends to non-residents and to taxes covered by the Agreement. Permanent establishments and enterprises with foreign ownership shall not be taxed less favorably or more burdensomely than domestic counterparts, and payments such as interest and royalties paid to residents of the other State must be deductible on the same conditions except where specific treaty provisions apply.
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