Non-discrimination under Qatar DTAA ensures equal tax treatment for nationals, enterprises, permanent establishments, and deductibility of payments. Article 24 requires that nationals and enterprises of one Contracting State not be subjected in the other State to different or more burdensome taxation or related requirements; taxation of a permanent establishment must be no less favourable than for domestic enterprises. The Article excludes obligations to grant personal allowances or extend third party preferences, prohibits ownership based discrimination, provides for equal deductibility of interest, royalties and similar disbursements (subject to specified provisions), and states that non taxation of Qatari nationals' corporate profit shares is not discrimination.
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 under Qatar DTAA ensures equal tax treatment for nationals, enterprises, permanent establishments, and deductibility of payments.
Article 24 requires that nationals and enterprises of one Contracting State not be subjected in the other State to different or more burdensome taxation or related requirements; taxation of a permanent establishment must be no less favourable than for domestic enterprises. The Article excludes obligations to grant personal allowances or extend third party preferences, prohibits ownership based discrimination, provides for equal deductibility of interest, royalties and similar disbursements (subject to specified provisions), and states that non taxation of Qatari nationals' corporate profit shares is not discrimination.
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