https://www.taxtmi.com/acts?id=14981 Article 25 requires non-discrimination in taxation: nationals and persons shall not face taxation or related requirements in the other State that are more burdensome than those applied to that State's own nationals in comparable circumstances. Permanent establishments of an enterprise must be taxed no less favourably than domestic enterprises, subject to exceptions for personal allowances and certain rate applications. Cross-border interest, royalties and debts are deductible under the same conditions as domestic counterparts, except where other treaty provisions apply, and enterprises owned or controlled by residents of the other State must not be taxed more onerously than similar domestic enterprises. en-us Tue, 30 Aug 2011 12:06:19 +0530 Tue, 26 Nov 2024 14:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14981 Article 25 requires non-discrimination in taxation: nationals and persons shall not face taxation or related requirements in the other State that are more burdensome than those applied to that State's own nationals in comparable circumstances. Permanent establishments of an enterprise must be taxed no less favourably than domestic enterprises, subject to exceptions for personal allowances and certain rate applications. Cross-border interest, royalties and debts are deductible under the same conditions as domestic counterparts, except where other treaty provisions apply, and enterprises owned or controlled by residents of the other State must not be taxed more onerously than similar domestic enterprises. Act-Rules DTAA Tue, 30 Aug 2011 12:06:19 +0530 https://www.taxtmi.com/acts?id=14981