https://www.taxtmi.com/acts?id=4805 Non-discrimination requires that nationals of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to that State's nationals; this extends to certain non-residents. Permanent establishments must be taxed no less favorably than domestic enterprises carrying on similar activities, with no obligation to grant personal allowances tied to civil status. Cross-border interest, royalties and disbursements are deductible under the same conditions as domestic payments except where specified exceptions apply. Enterprises owned or controlled by residents of the other State must not face more burdensome taxation. The Article covers taxes of every kind. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 Nov 2024 13:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4805 Non-discrimination requires that nationals of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to that State's nationals; this extends to certain non-residents. Permanent establishments must be taxed no less favorably than domestic enterprises carrying on similar activities, with no obligation to grant personal allowances tied to civil status. Cross-border interest, royalties and disbursements are deductible under the same conditions as domestic payments except where specified exceptions apply. Enterprises owned or controlled by residents of the other State must not face more burdensome taxation. The Article covers taxes of every kind. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4805