https://www.taxtmi.com/acts?id=4923 Non-discrimination requires that nationals and enterprises of one Contracting State not be subjected in the other State to taxation or connected requirements more burdensome than those applied to comparable nationals or enterprises; taxation of a permanent establishment must not be less favourably levied than taxation on domestic enterprises in like circumstances, while no obligation is imposed to extend resident-only personal allowances to non-residents; enterprises owned or controlled by residents of the other State must receive treatment no more burdensome than similar domestic enterprises. "Taxation" is limited to taxes covered by the Convention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Dec 2024 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4923 Non-discrimination requires that nationals and enterprises of one Contracting State not be subjected in the other State to taxation or connected requirements more burdensome than those applied to comparable nationals or enterprises; taxation of a permanent establishment must not be less favourably levied than taxation on domestic enterprises in like circumstances, while no obligation is imposed to extend resident-only personal allowances to non-residents; enterprises owned or controlled by residents of the other State must receive treatment no more burdensome than similar domestic enterprises. "Taxation" is limited to taxes covered by the Convention. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4923