Non-discrimination: Equal tax treatment for foreign nationals and enterprises under the treaty to prevent burdensome differential taxation. Non-discrimination requires that nationals and enterprises of one Contracting State not be subjected in the other State to taxation or connected ... Summary
Non-discrimination: Equal tax treatment for foreign nationals and enterprises under the treaty to prevent burdensome differential taxation.
Non-discrimination requires that nationals and enterprises of one Contracting State not be subjected in the other State to taxation or connected requirements more burdensome than those applied to comparable nationals or enterprises; this protection covers permanent establishments and enterprises owned or controlled by residents of the other State, while permitting differences in treatment for personal allowances, reliefs and reductions tied to civil status or family responsibilities.
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