Non-discrimination: Treaty prohibits differential taxation of nationals and enterprises, permitting limited additional tax exceptions for permanent establishments. Article 24 requires equal taxation treatment for nationals and enterprises of each Contracting State in the other State, prohibits less favourable taxation of permanent establishments, and excludes entitlement to personal allowances for non-residents. It permits limited additional taxation: Canada may impose a specified additional tax on earnings of Indian-resident companies attributable to a Canadian permanent establishment (and certain immovable property disposals), and India may tax Canadian-resident companies at a rate higher than domestic companies subject to a capped differential. The Article protects enterprises with foreign ownership from discriminatory taxation and defines 'taxation' as taxes covered by the Agreement.
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 prohibits differential taxation of nationals and enterprises, permitting limited additional tax exceptions for permanent establishments.
Article 24 requires equal taxation treatment for nationals and enterprises of each Contracting State in the other State, prohibits less favourable taxation of permanent establishments, and excludes entitlement to personal allowances for non-residents. It permits limited additional taxation: Canada may impose a specified additional tax on earnings of Indian-resident companies attributable to a Canadian permanent establishment (and certain immovable property disposals), and India may tax Canadian-resident companies at a rate higher than domestic companies subject to a capped differential. The Article protects enterprises with foreign ownership from discriminatory taxation and defines 'taxation' as taxes covered by the Agreement.
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