Non-discrimination in tax treatment bars more burdensome taxation of foreign nationals and enterprises under the bilateral treaty. Non-discrimination requires that nationals of one Contracting State not be subjected in the other Contracting State to taxation or related requirements ... Summary
Non-discrimination in tax treatment bars more burdensome taxation of foreign nationals and enterprises under the bilateral treaty.
Non-discrimination requires that nationals of one Contracting State not be subjected in the other Contracting State to taxation or related requirements that are different or more burdensome than those applied to nationals of the other State in the same circumstances; nationals include individuals and legal persons, partnerships and associations; States are not obliged to grant resident-only personal allowances, reliefs, reductions or deductions.
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