https://www.taxtmi.com/acts?id=8101 Non-discrimination bars differential taxation or related requirements based on nationality for individuals and ensures that permanent establishments of an enterprise in the other Contracting State are not taxed less favourably than domestic enterprises carrying on the same activities, while allowing that personal allowances and certain rate differences need not be extended. Interest, royalties and similar payments to residents of the other State are deductible under the same conditions as if paid to residents of the source State, subject to specified treaty exceptions; controlled enterprises must not be subject to more burdensome taxation than similar domestic enterprises. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 15:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8101 Non-discrimination bars differential taxation or related requirements based on nationality for individuals and ensures that permanent establishments of an enterprise in the other Contracting State are not taxed less favourably than domestic enterprises carrying on the same activities, while allowing that personal allowances and certain rate differences need not be extended. Interest, royalties and similar payments to residents of the other State are deductible under the same conditions as if paid to residents of the source State, subject to specified treaty exceptions; controlled enterprises must not be subject to more burdensome taxation than similar domestic enterprises. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=8101