https://www.taxtmi.com/acts?id=5253 Non-discrimination requires that nationals and enterprises 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 applied to nationals or similar domestic enterprises in the same circumstances. The rule covers permanent establishments, while permitting a State to tax PE profits at a higher rate and not to extend resident-only personal allowances to non-residents. "Taxation" is limited to taxes covered by the Convention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 15:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5253 Non-discrimination requires that nationals and enterprises 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 applied to nationals or similar domestic enterprises in the same circumstances. The rule covers permanent establishments, while permitting a State to tax PE profits at a higher rate and not to extend resident-only personal allowances to non-residents. "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=5253