Non-discrimination in tax treaties bars different or more burdensome taxation on foreign nationals and enterprises. Nationals of a Contracting State shall not be subjected in the other Contracting State to taxation or requirements connected therewith that are different ... Summary
Non-discrimination in tax treaties bars different or more burdensome taxation on foreign nationals and enterprises.
Nationals of a Contracting State shall not be subjected in the other Contracting State to taxation or requirements connected therewith that are different or more burdensome than those applied to nationals of that other State in comparable circumstances; this protection also applies to certain non-residents.
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