Non-discrimination in tax treaties ensures equal tax treatment for nationals, enterprises and cross-border payments under the treaty. Non-discrimination mandates that nationals and covered persons shall not face taxation or connected requirements in the other Contracting State that are more burdensome than those applied to comparable nationals; enterprises with a permanent establishment must not be taxed less favourably than local enterprises, subject to specified exceptions. Ownership or control by residents of the other State shall not trigger disparate taxation of similar domestic enterprises. Cross-border interest, royalties and disbursements are deductible under the same conditions as if paid to residents, except where Articles 9, 11(7) or 12(6) apply. The Article covers 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 nationals, enterprises and cross-border payments under the treaty.
Non-discrimination mandates that nationals and covered persons shall not face taxation or connected requirements in the other Contracting State that are more burdensome than those applied to comparable nationals; enterprises with a permanent establishment must not be taxed less favourably than local enterprises, subject to specified exceptions. Ownership or control by residents of the other State shall not trigger disparate taxation of similar domestic enterprises. Cross-border interest, royalties and disbursements are deductible under the same conditions as if paid to residents, except where Articles 9, 11(7) or 12(6) apply. The Article covers taxes of every kind.
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