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 25 of Double Tax Avoidance Agreement Ensures Non-Discriminatory Taxation Between Contracting States</h1> Article 25 of the Double Tax Avoidance Agreement between two contracting states prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxes in the other state than its own nationals under similar circumstances. Permanent establishments of enterprises from one state in the other state should not face less favorable taxation than local enterprises. The article does not obligate states to extend tax benefits to non-residents. Enterprises owned by residents of the other state should not face more burdensome taxes than local enterprises. Taxation refers to taxes covered by the agreement, and certain payments should be deductible under equal conditions.
TaxTMI 
TaxTMI 
