https://www.taxtmi.com/acts?id=4834 Non-discrimination requires that nationals of one Contracting State not be subjected in the other Contracting State to taxation or related requirements that are other or more burdensome than those applicable to that other State's nationals in the same circumstances. The rule extends to enterprises and permanent establishments, which must not be taxed less favourably than domestic enterprises in similar activities and circumstances. The Article preserves an exception for residence-only personal allowances and protects enterprises owned or controlled by residents of the other Contracting State from discriminatory taxation; "taxation" means taxes covered by the Agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Mar 2009 10:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4834 Non-discrimination requires that nationals of one Contracting State not be subjected in the other Contracting State to taxation or related requirements that are other or more burdensome than those applicable to that other State's nationals in the same circumstances. The rule extends to enterprises and permanent establishments, which must not be taxed less favourably than domestic enterprises in similar activities and circumstances. The Article preserves an exception for residence-only personal allowances and protects enterprises owned or controlled by residents of the other Contracting State from discriminatory taxation; "taxation" means taxes covered by the Agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4834