https://www.taxtmi.com/acts?id=10391 Article 26 bars taxation or related requirements in one Contracting State that are other or more burdensome for nationals of the other State in comparable circumstances and extends this protection to certain non-residents. It requires equal tax treatment of permanent establishments and parity in deductibility of interest, royalties and debts, while permitting higher statutory rates for foreign companies and excluding obligation to grant resident personal allowances; it also prohibits more burdensome taxation of enterprises owned or controlled by residents of the other State and applies to the taxes in Article 2. en-us Sat, 17 Jan 2009 19:05:06 +0530 Tue, 26 Nov 2024 14:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10391 Article 26 bars taxation or related requirements in one Contracting State that are other or more burdensome for nationals of the other State in comparable circumstances and extends this protection to certain non-residents. It requires equal tax treatment of permanent establishments and parity in deductibility of interest, royalties and debts, while permitting higher statutory rates for foreign companies and excluding obligation to grant resident personal allowances; it also prohibits more burdensome taxation of enterprises owned or controlled by residents of the other State and applies to the taxes in Article 2. Act-Rules DTAA Sat, 17 Jan 2009 19:05:06 +0530 https://www.taxtmi.com/acts?id=10391