Non-discrimination in taxation: Nationals and enterprises must not face more burdensome tax treatment across contracting states. Article 26 provides a non discrimination rule: nationals, enterprises and permanent establishments of one Contracting State shall not be subjected in the ... Summary
Non-discrimination in taxation: Nationals and enterprises must not face more burdensome tax treatment across contracting states.
Article 26 provides a non discrimination rule: nationals, enterprises and permanent establishments of one Contracting State shall not be subjected in the other Contracting State to taxation or tax related requirements that are other or more burdensome than those applied to the other State's nationals or similar enterprises in the same circumstances, while preserving specified exceptions for personal allowances, taxation of non residents, citizen only benefits and statutory tax concessions.
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