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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Non-Discrimination in Taxation: Article 24 Ensures Equal Tax Treatment for Nationals Across Contracting States</h1> Article 24 of the Double Tax Avoidance Agreement between Canada and another contracting state outlines non-discrimination principles in taxation. Nationals of one state should not face more burdensome taxation in the other state than local nationals under similar circumstances. Taxation on a permanent establishment should not be less favorable than that on local enterprises. The article does not require states to extend personal tax allowances to non-residents. Canada may impose additional taxes on Indian companies' earnings from Canadian permanent establishments, within specified limits. Companies owned by residents of one state should not face more burdensome taxation than similar enterprises owned by third-state residents.
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