TaxTMI Login
Just a moment...
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>Non-Discrimination in Taxation: Article 24 of DTAA Ensures Fair Treatment for Nationals and Enterprises Across States.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Austria and another Contracting State addresses non-discrimination in taxation. It ensures that nationals of one state are not subjected to more burdensome taxation in the other state than nationals of that state under similar circumstances. Taxation on permanent establishments of enterprises should not be less favorable than for local enterprises. Interest, royalties, and other payments should be deductible under the same conditions for enterprises in both states. The article applies to all types of taxes, ensuring non-discriminatory treatment regardless of ownership or control by residents of the other state.
TaxTMI 
TaxTMI 
