https://www.taxtmi.com/acts?id=14935 Article 23 bars discriminatory taxation under the Finland DTAA by requiring that nationals and enterprises of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to comparable nationals or enterprises. The rule covers permanent establishments, parity in deductibility of cross-border payments subject to specified exceptions, and equal treatment of enterprises with foreign ownership or control, while preserving exclusions for personal allowances and certain rate differentials. en-us Tue, 30 Aug 2011 11:43:01 +0530 Tue, 19 Nov 2024 14:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14935 Article 23 bars discriminatory taxation under the Finland DTAA by requiring that nationals and enterprises of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to comparable nationals or enterprises. The rule covers permanent establishments, parity in deductibility of cross-border payments subject to specified exceptions, and equal treatment of enterprises with foreign ownership or control, while preserving exclusions for personal allowances and certain rate differentials. Act-Rules DTAA Tue, 30 Aug 2011 11:43:01 +0530 https://www.taxtmi.com/acts?id=14935