https://www.taxtmi.com/acts?id=4399 Non-discrimination requires that nationals and enterprises of one Contracting State not be subjected in the other Contracting State to taxation or connected requirements that are other or more burdensome than those applied to nationals or similar enterprises in the same circumstances and conditions; it covers non-residents, treats taxation as taxes of every kind under the Agreement, ensures generally equal taxation of permanent establishments and controlled-capital enterprises, and preserves exceptions for higher rates on permanent establishment profits, Belgium's movable property prepayment on certain dividends, and resident-only personal allowances. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 06 Nov 2024 14:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4399 Non-discrimination requires that nationals and enterprises of one Contracting State not be subjected in the other Contracting State to taxation or connected requirements that are other or more burdensome than those applied to nationals or similar enterprises in the same circumstances and conditions; it covers non-residents, treats taxation as taxes of every kind under the Agreement, ensures generally equal taxation of permanent establishments and controlled-capital enterprises, and preserves exceptions for higher rates on permanent establishment profits, Belgium's movable property prepayment on certain dividends, and resident-only personal allowances. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4399