https://www.taxtmi.com/acts?id=15013 Non-discrimination ensures nationals of one Contracting State are not taxed or subjected to connected requirements more burdensome in the other State than nationals of that State in comparable circumstances; this protection also applies to non-residents. Permanent establishments of enterprises must receive tax treatment no less favourable than domestic enterprises, with a reservation on personal allowances; cross-border interest, royalties and similar payments are deductible on the same terms subject to specified exceptions; enterprises owned or controlled by residents of the other State must not face more burdensome taxation. The provision applies to taxes covered by the Agreement. en-us Tue, 30 Aug 2011 12:32:08 +0530 Tue, 26 Nov 2024 16:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15013 Non-discrimination ensures nationals of one Contracting State are not taxed or subjected to connected requirements more burdensome in the other State than nationals of that State in comparable circumstances; this protection also applies to non-residents. Permanent establishments of enterprises must receive tax treatment no less favourable than domestic enterprises, with a reservation on personal allowances; cross-border interest, royalties and similar payments are deductible on the same terms subject to specified exceptions; enterprises owned or controlled by residents of the other State must not face more burdensome taxation. The provision applies to taxes covered by the Agreement. Act-Rules DTAA Tue, 30 Aug 2011 12:32:08 +0530 https://www.taxtmi.com/acts?id=15013