Non-discrimination: nationals and enterprises must not face more burdensome taxation or connected requirements in the other State. The Article imposes a non-discrimination obligation: nationals and non-residents shall not be subjected in the other Contracting State to taxation or connected requirements that are different or more burdensome than those applied to that State's own nationals in the same circumstances. It requires comparable taxation treatment for permanent establishments, equal deductibility of cross-border interest, royalties and service fees except where specified treaty provisions apply, and equal treatment for enterprises with foreign ownership or control; it excludes an obligation to grant personal allowances to non-residents.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-discrimination: nationals and enterprises must not face more burdensome taxation or connected requirements in the other State.
The Article imposes a non-discrimination obligation: nationals and non-residents shall not be subjected in the other Contracting State to taxation or connected requirements that are different or more burdensome than those applied to that State's own nationals in the same circumstances. It requires comparable taxation treatment for permanent establishments, equal deductibility of cross-border interest, royalties and service fees except where specified treaty provisions apply, and equal treatment for enterprises with foreign ownership or control; it excludes an obligation to grant personal allowances to non-residents.
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