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>DTAA Article 26: Ensures Non-Discriminatory Taxation Between States, Equal Treatment for Nationals and Enterprises.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than nationals of the latter state in similar circumstances. Permanent establishments of enterprises should not be taxed less favorably than local enterprises. The article does not require states to extend personal tax allowances to non-residents. Interest, royalties, and debts between enterprises and residents of the other state should be deductible under the same conditions as domestic transactions. Enterprises controlled by residents of the other state should not face discriminatory taxation.
TaxTMI 
TaxTMI 
