https://www.taxtmi.com/acts?id=4429 The non-discrimination rule requires equal tax treatment for nationals of one Contracting State in the other State, and for permanent establishments and controlled enterprises, so that they are not subjected to heavier taxation or connected requirements than comparable domestic or third-State enterprises. The article preserves limited distinctions for personal allowances, reliefs, and reductions linked to civil status or family responsibilities, and defines taxation as taxes covered by the Convention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 14:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4429 The non-discrimination rule requires equal tax treatment for nationals of one Contracting State in the other State, and for permanent establishments and controlled enterprises, so that they are not subjected to heavier taxation or connected requirements than comparable domestic or third-State enterprises. The article preserves limited distinctions for personal allowances, reliefs, and reductions linked to civil status or family responsibilities, and defines taxation as taxes covered by the Convention. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4429