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<h1>Article 24: Ensures Non-Discrimination in Taxation Between Jordan and Partner State, Equal Treatment for Nationals and Enterprises</h1> Article 24 of the Double Tax Avoidance Agreement between the Hashemite Kingdom of Jordan and another state addresses non-discrimination in taxation. It ensures that nationals of one contracting state are not subjected to more burdensome taxation in the other state than the nationals of that state under similar circumstances. This applies to residents and non-residents. Taxation on a permanent establishment of an enterprise in the other state must be no less favorable than for local enterprises. Enterprises with capital owned by residents of the other state must not face more burdensome taxation. Interest and royalties paid across states are deductible under the same conditions as domestic payments. These provisions apply to all taxes covered by the convention.