https://www.taxtmi.com/acts?id=15135 Non-discrimination prevents nationals of one Contracting State from facing taxation or related requirements in the other State that are other or more burdensome than those applied to that State's own nationals in similar circumstances, covering non-residents as well. Enterprises and permanent establishments must not be taxed less favourably than domestic enterprises carrying on the same activities, though States need not extend personal allowances to non-residents and may apply higher rates to foreign permanent establishments; deductibility of cross-border interest, royalties and debts is to be on the same conditions as for residents except where specified treaty provisions provide otherwise. The Article applies to taxes of every kind. en-us Tue, 30 Aug 2011 15:29:02 +0530 Fri, 22 Nov 2024 15:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15135 Non-discrimination prevents nationals of one Contracting State from facing taxation or related requirements in the other State that are other or more burdensome than those applied to that State's own nationals in similar circumstances, covering non-residents as well. Enterprises and permanent establishments must not be taxed less favourably than domestic enterprises carrying on the same activities, though States need not extend personal allowances to non-residents and may apply higher rates to foreign permanent establishments; deductibility of cross-border interest, royalties and debts is to be on the same conditions as for residents except where specified treaty provisions provide otherwise. The Article applies to taxes of every kind. Act-Rules DTAA Tue, 30 Aug 2011 15:29:02 +0530 https://www.taxtmi.com/acts?id=15135