Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Nationals and enterprises should not face more burdensome taxation abroad than locals under similar conditions per Convention.</h1> Nationals of one Contracting State should not face more burdensome taxation in the other Contracting State than nationals of the latter under similar conditions. Taxation on a permanent establishment of an enterprise from one State in the other should not be less favorable than that on local enterprises conducting similar activities. The Article does not require a State to grant tax benefits to non-residents that are available to residents. Enterprises with capital owned or controlled by residents of the other State should not face more burdensome taxation than similar local enterprises. 'Taxation' refers to taxes covered by the Convention.
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