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>Equal Tax Treatment for Nationals and Enterprises Across States Under Similar Conditions</h1> Nationals of one state shall not face more burdensome taxation in the other state compared to nationals of that state under similar conditions. This applies to residents and non-residents. Taxation on a permanent establishment of an enterprise from one state in the other state should not be less favorable than for local enterprises. States are not required to provide personal tax allowances to non-residents. Interest, royalties, and other payments to residents of the other state should be deductible under the same conditions as payments to local residents. Enterprises owned by residents of the other state should not face discriminatory taxation.
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