https://www.taxtmi.com/acts?id=5373 The Non-Discrimination provision prohibits a Contracting State from imposing taxation or tax-related requirements that are different or more burdensome on nationals of the other State than on its own nationals in comparable circumstances. It prevents discriminatory treatment of enterprises owned or controlled by residents of the other State, requires comparable taxation of permanent establishments relative to domestic enterprises carrying on the same activities (subject to permitted differences in company profit rates), allows residence-based distinctions, and excludes measures reasonably designed to prevent tax avoidance. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 16:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5373 The Non-Discrimination provision prohibits a Contracting State from imposing taxation or tax-related requirements that are different or more burdensome on nationals of the other State than on its own nationals in comparable circumstances. It prevents discriminatory treatment of enterprises owned or controlled by residents of the other State, requires comparable taxation of permanent establishments relative to domestic enterprises carrying on the same activities (subject to permitted differences in company profit rates), allows residence-based distinctions, and excludes measures reasonably designed to prevent tax avoidance. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5373