Non-discrimination in taxation: foreign nationals and enterprises must not face more burdensome tax treatment than domestic counterparts. Non-discrimination prohibits more burdensome taxation or related requirements on nationals and specified persons of one Contracting State in the other ... Summary
Non-discrimination in taxation: foreign nationals and enterprises must not face more burdensome tax treatment than domestic counterparts.
Non-discrimination prohibits more burdensome taxation or related requirements on nationals and specified persons of one Contracting State in the other State than those applied to domestic nationals in comparable circumstances. It ensures equivalent tax treatment for enterprises with permanent establishments and for related-party deductions of interest, royalties and debts, subject to enumerated exceptions and without obliging the grant of personal allowances tied to civil status or family responsibilities.
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