https://www.taxtmi.com/acts?id=5284 Article 25 prohibits more burdensome taxation or related requirements on nationals of one Contracting State in the other State than those applied to that State's own nationals, extends to non-residents, excludes an obligation to grant domestic personal allowances to foreign residents, requires taxation of permanent establishments to be no less favourable than for similar domestic enterprises (subject to exceptions), mandates equal deductibility for cross-border interest, royalties and technical service fees except where other provisions apply, and bars discriminatory treatment of enterprises owned or controlled by residents of the other State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 12:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5284 Article 25 prohibits more burdensome taxation or related requirements on nationals of one Contracting State in the other State than those applied to that State's own nationals, extends to non-residents, excludes an obligation to grant domestic personal allowances to foreign residents, requires taxation of permanent establishments to be no less favourable than for similar domestic enterprises (subject to exceptions), mandates equal deductibility for cross-border interest, royalties and technical service fees except where other provisions apply, and bars discriminatory treatment of enterprises owned or controlled by residents of the other State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5284