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>Double taxation agreement Article 25A prohibits discriminatory taxation between contracting states ensuring equal treatment for nationals and enterprises</h1> Article 25A of the Double Taxation Avoidance Agreement between contracting states establishes non-discrimination principles in taxation. Nationals of one contracting state cannot face more burdensome taxation in the other state than its own nationals in similar circumstances. Permanent establishments must receive equal tax treatment compared to domestic enterprises conducting similar activities. Interest, royalties, and technical fees paid to residents of the other contracting state remain deductible under same conditions as domestic payments. Enterprises owned or controlled by residents of the other contracting state cannot face discriminatory taxation compared to similar domestic enterprises.
TaxTMI 
TaxTMI 
