https://www.taxtmi.com/acts?id=4775 Non-discrimination under the DTAA prohibits differential or more burdensome taxation and related requirements on nationals and enterprises of one Contracting State in the other State, extends to persons irrespective of residence, requires equal taxation treatment of permanent establishments and similarly owned enterprises, and mandates that cross-border interest, royalties and other disbursements be deductible on the same conditions as domestic payments, subject to specified treaty exceptions; the provision applies to all taxes covered by the Convention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 18:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4775 Non-discrimination under the DTAA prohibits differential or more burdensome taxation and related requirements on nationals and enterprises of one Contracting State in the other State, extends to persons irrespective of residence, requires equal taxation treatment of permanent establishments and similarly owned enterprises, and mandates that cross-border interest, royalties and other disbursements be deductible on the same conditions as domestic payments, subject to specified treaty exceptions; the provision applies to all taxes covered by the Convention. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4775