Non-discrimination in taxation ensures equal tax treatment for foreign nationals and enterprises to prevent discriminatory measures. Non-discrimination requires that nationals and enterprises of one Contracting State not be subjected in the other State to taxes or tax-related requirements that are different or more burdensome than those applied to nationals or similar domestic enterprises in comparable circumstances; this includes taxation of permanent establishments and enterprises owned or controlled by residents of the other State. The Article preserves a State's discretion not to grant personal allowances limited by residence and limits 'taxation' to taxes covered by the treaty.
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 in taxation ensures equal tax treatment for foreign nationals and enterprises to prevent discriminatory measures.
Non-discrimination requires that nationals and enterprises of one Contracting State not be subjected in the other State to taxes or tax-related requirements that are different or more burdensome than those applied to nationals or similar domestic enterprises in comparable circumstances; this includes taxation of permanent establishments and enterprises owned or controlled by residents of the other State. The Article preserves a State's discretion not to grant personal allowances limited by residence and limits "taxation" to taxes covered by the treaty.
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