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    <title>Non-discrimination</title>
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    <description>Non-discrimination requires that nationals of a Contracting State not be subjected in the other Contracting State to taxation or connected requirements that are different or more burdensome than those applied to nationals of that other State; this includes non-residents. Permanent establishments of an enterprise must not be taxed less favourably than similar domestic enterprises, subject to the allowance for higher rates on profits of a foreign company&#039;s permanent establishment and Article 7 paragraph 3. The Article extends parity to enterprises owned or controlled by residents of the other State and applies to taxes of every kind.</description>
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      <description>Non-discrimination requires that nationals of a Contracting State not be subjected in the other Contracting State to taxation or connected requirements that are different or more burdensome than those applied to nationals of that other State; this includes non-residents. Permanent establishments of an enterprise must not be taxed less favourably than similar domestic enterprises, subject to the allowance for higher rates on profits of a foreign company&#039;s permanent establishment and Article 7 paragraph 3. The Article extends parity to enterprises owned or controlled by residents of the other State and applies to taxes of every kind.</description>
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