https://www.taxtmi.com/acts?id=5312 Non-discrimination prohibits taxing nationals of one Contracting State in the other State more onerously than that State's own nationals; taxation of a permanent establishment of an enterprise must not be less favourably levied than on domestic enterprises in like circumstances. States need not grant resident only personal allowances or reliefs to non residents. Enterprises partly or wholly owned or controlled by residents of the other Contracting State must not face more burdensome taxation than similar domestic enterprises. "Taxation" means the taxes covered by the Agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 18:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5312 Non-discrimination prohibits taxing nationals of one Contracting State in the other State more onerously than that State's own nationals; taxation of a permanent establishment of an enterprise must not be less favourably levied than on domestic enterprises in like circumstances. States need not grant resident only personal allowances or reliefs to non residents. Enterprises partly or wholly owned or controlled by residents of the other Contracting State must not face more burdensome taxation than similar domestic enterprises. "Taxation" means the taxes covered by the Agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5312