Non-discrimination in taxation ensures equal tax treatment for foreign nationals and enterprises, preventing burdensome measures. Non-discrimination forbids a Contracting State from subjecting nationals of the other Contracting State to taxation or related requirements that are different or more burdensome than those applied to its own nationals; 'nationals' includes individuals and legal entities. Taxation of a permanent establishment of an enterprise must be no less favourable than taxation of domestic enterprises engaged in the same activities, though resident-only personal allowances and family-related reliefs need not be extended. Enterprises owned or controlled by residents of the other State must not be taxed more heavily than similar domestic enterprises. The provision preserves certain domestic exemptions and defines 'taxation' as taxes specified in the Convention.
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, preventing burdensome measures.
Non-discrimination forbids a Contracting State from subjecting nationals of the other Contracting State to taxation or related requirements that are different or more burdensome than those applied to its own nationals; "nationals" includes individuals and legal entities. Taxation of a permanent establishment of an enterprise must be no less favourable than taxation of domestic enterprises engaged in the same activities, though resident-only personal allowances and family-related reliefs need not be extended. Enterprises owned or controlled by residents of the other State must not be taxed more heavily than similar domestic enterprises. The provision preserves certain domestic exemptions and defines "taxation" as taxes specified in the Convention.
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