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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 24 of Hong Kong-India Agreement Ensures Non-Discriminatory Tax Treatment for Residents and Enterprises</h1> Article 24 of the Double Taxation Avoidance Agreement between Hong Kong and India addresses non-discrimination in taxation. It ensures that individuals with the right of abode or incorporation in Hong Kong and Indian nationals are not subjected to more burdensome taxes in the other Contracting Party than those imposed on residents or nationals of that Party. It mandates equal tax treatment for permanent establishments of enterprises in the other Contracting Party. Additionally, it provides for the non-discriminatory deductibility of payments made to residents of the other Contracting Party and ensures that enterprises owned by residents of one Party are not taxed more heavily than similar enterprises in the other Party.
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