https://www.taxtmi.com/acts?id=5045 The Article requires that 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 that State's own nationals. It mandates that taxation of a permanent establishment be no less favourable than for domestic enterprises, allows host States to limit personal allowances to residents, ensures cross-border interest, royalties and similar payments are deductible on the same terms as domestic payments (subject to specific treaty exceptions), and applies non-discrimination to taxes of every kind. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Mar 2009 13:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5045 The Article requires that 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 that State's own nationals. It mandates that taxation of a permanent establishment be no less favourable than for domestic enterprises, allows host States to limit personal allowances to residents, ensures cross-border interest, royalties and similar payments are deductible on the same terms as domestic payments (subject to specific treaty exceptions), and applies non-discrimination to taxes of every kind. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5045