https://www.taxtmi.com/acts?id=4696 Non-discrimination requires nationals of one Contracting State not be subjected in the other State to taxation or related requirements that are different or more burdensome than those applied to nationals of the other State, and this extends in certain cases to non-residents. The Convention requires equal treatment for taxation of permanent establishments, parity in deductibility of interest, royalties and debts for computing taxable profits and capital, and prohibits more burdensome taxation of enterprises owned or controlled by residents of the other State, while not obliging grant of personal allowances for family status to non-residents. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 17:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4696 Non-discrimination requires nationals of one Contracting State not be subjected in the other State to taxation or related requirements that are different or more burdensome than those applied to nationals of the other State, and this extends in certain cases to non-residents. The Convention requires equal treatment for taxation of permanent establishments, parity in deductibility of interest, royalties and debts for computing taxable profits and capital, and prohibits more burdensome taxation of enterprises owned or controlled by residents of the other State, while not obliging grant of personal allowances for family status to non-residents. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4696