Non-discrimination treaty rule ensures equal tax treatment for foreign nationals and enterprises, including permanent establishments and cross border payments. Article 25 imposes a non-discrimination rule under the treaty: nationals and non residents must not face taxation or related requirements in the other Contracting State that are different or more burdensome than those applied to its own nationals; this protection extends to taxes of every kind. Enterprises receive parallel protection: permanent establishment taxation must not be less favourable than for local enterprises; enterprises partly owned or controlled by residents of the other State must not be discriminated against; and cross border interest, royalties and debts must be deductible or recognised on the same conditions as if between residents, subject to specified treaty exceptions.
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 treaty rule ensures equal tax treatment for foreign nationals and enterprises, including permanent establishments and cross border payments.
Article 25 imposes a non-discrimination rule under the treaty: nationals and non residents must not face taxation or related requirements in the other Contracting State that are different or more burdensome than those applied to its own nationals; this protection extends to taxes of every kind. Enterprises receive parallel protection: permanent establishment taxation must not be less favourable than for local enterprises; enterprises partly owned or controlled by residents of the other State must not be discriminated against; and cross border interest, royalties and debts must be deductible or recognised on the same conditions as if between residents, subject to specified treaty exceptions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
