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    <description>Non-discrimination requires that nationals of one Contracting State not be subjected in the other Contracting State to taxation or related requirements that are different or more burdensome than those applied to that State&#039;s own nationals; permanent establishments must be taxed no less favourably than domestic enterprises; cross-border interest, royalties and similar payments are deductible on the same conditions as if paid to residents except where specific provisions apply; foreign-owned enterprises must not face more burdensome taxation; the Article applies to taxes of every kind and description.</description>
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