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 for Nationals and Enterprises Across Borders.</h1> Article 25 of the Double Tax Avoidance Agreement between two countries prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxes in the other state than those faced by locals in similar circumstances. This applies to non-residents as well. Taxation on a permanent establishment should not be less favorable than for local enterprises. Payments like interest and royalties to residents of the other state must be deductible under the same conditions as payments to local residents. Enterprises owned by residents of the other state should not face more burdensome taxes than similar local enterprises. These provisions apply to all types of taxes.
TaxTMI 
TaxTMI 
