https://www.taxtmi.com/acts?id=10360 Non-discrimination requires that nationals and other persons of one Contracting State not face more burdensome taxation or connected requirements in the other State than comparable persons; this extends to non-residents. Permanent establishments must be taxed no less favourably than similar domestic enterprises, with exceptions preserving differential profit rates and exclusions for personal allowances. Cross-border interest, royalties and debts are deductible under the same conditions as domestic payments unless other Articles apply. Enterprises owned or controlled by residents of the other State must receive treatment no more burdensome than similar domestic enterprises. en-us Sat, 17 Jan 2009 18:44:06 +0530 Mon, 25 Nov 2024 17:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10360 Non-discrimination requires that nationals and other persons of one Contracting State not face more burdensome taxation or connected requirements in the other State than comparable persons; this extends to non-residents. Permanent establishments must be taxed no less favourably than similar domestic enterprises, with exceptions preserving differential profit rates and exclusions for personal allowances. Cross-border interest, royalties and debts are deductible under the same conditions as domestic payments unless other Articles apply. Enterprises owned or controlled by residents of the other State must receive treatment no more burdensome than similar domestic enterprises. Act-Rules DTAA Sat, 17 Jan 2009 18:44:06 +0530 https://www.taxtmi.com/acts?id=10360