https://www.taxtmi.com/acts?id=5736 Article 23 implements a non-discrimination rule requiring that nationals and certain non-residents 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 local nationals. It exempts personal allowances based on civil status or family responsibilities from mandatory extension. It mandates comparable tax treatment for permanent establishments and similarly owned enterprises and provides that interest, royalties and fees for technical services paid to residents of the other State are deductible on the same conditions as payments to residents of the source State, subject to specified exceptions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 13:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5736 Article 23 implements a non-discrimination rule requiring that nationals and certain non-residents 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 local nationals. It exempts personal allowances based on civil status or family responsibilities from mandatory extension. It mandates comparable tax treatment for permanent establishments and similarly owned enterprises and provides that interest, royalties and fees for technical services paid to residents of the other State are deductible on the same conditions as payments to residents of the source State, subject to specified exceptions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5736