Non-discrimination prevents more burdensome taxation of foreign nationals and enterprises under the DTAA, ensuring equal tax treatment. Article 25 provides that nationals of one Contracting State must not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to that State's nationals in comparable circumstances, extending protection to non-residents. A permanent establishment of an enterprise must not be less favourably taxed than domestic enterprises carrying on the same activities, and cross-border interest, royalties and similar payments and debts are to be deductible under the same conditions as if between residents, with stated exceptions; enterprises owned or controlled by residents of the other State are likewise protected. The Article applies to taxes of every kind.
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 prevents more burdensome taxation of foreign nationals and enterprises under the DTAA, ensuring equal tax treatment.
Article 25 provides that nationals of one Contracting State must not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to that State's nationals in comparable circumstances, extending protection to non-residents. A permanent establishment of an enterprise must not be less favourably taxed than domestic enterprises carrying on the same activities, and cross-border interest, royalties and similar payments and debts are to be deductible under the same conditions as if between residents, with stated exceptions; enterprises owned or controlled by residents of the other State are likewise protected. The Article applies to taxes of every kind.
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