https://www.taxtmi.com/acts?id=15183 Non-discrimination requires that nationals and enterprises of one territory not be subjected in the other territory to taxation or connected requirements that are other or more burdensome than those applicable to nationals or similar enterprises of that other territory; parity extends to residence-related treatment, permanent establishment taxation parity (with limited exceptions for personal allowances and specific treaty provisions), equivalent deductibility of cross-border interest and royalties except where other treaty paragraphs apply, and equal treatment where ownership or control by nonresidents exists, for taxes covered by the agreement. en-us Mon, 12 Sep 2011 18:42:10 +0530 Mon, 02 Sep 2024 09:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15183 Non-discrimination requires that nationals and enterprises of one territory not be subjected in the other territory to taxation or connected requirements that are other or more burdensome than those applicable to nationals or similar enterprises of that other territory; parity extends to residence-related treatment, permanent establishment taxation parity (with limited exceptions for personal allowances and specific treaty provisions), equivalent deductibility of cross-border interest and royalties except where other treaty paragraphs apply, and equal treatment where ownership or control by nonresidents exists, for taxes covered by the agreement. Act-Rules DTAA Mon, 12 Sep 2011 18:42:10 +0530 https://www.taxtmi.com/acts?id=15183