https://www.taxtmi.com/acts?id=16712 Non-discrimination bars a Contracting State from subjecting nationals of the other State to taxes or related requirements that are different or more burdensome than those applied to its own nationals; it extends to non-residents. Permanent establishments must not be taxed less favourably than domestic enterprises, with specified limits on entitlement to personal allowances and permitted tax-rate differentials. Payments such as interest and royalties to residents of the other State must be deductible on the same conditions as if paid to domestic residents, and controlled enterprises must not be subjected to more burdensome taxation. The Article covers taxes of every kind. en-us Mon, 25 Jun 2012 12:48:12 +0530 Tue, 27 Aug 2024 15:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16712 Non-discrimination bars a Contracting State from subjecting nationals of the other State to taxes or related requirements that are different or more burdensome than those applied to its own nationals; it extends to non-residents. Permanent establishments must not be taxed less favourably than domestic enterprises, with specified limits on entitlement to personal allowances and permitted tax-rate differentials. Payments such as interest and royalties to residents of the other State must be deductible on the same conditions as if paid to domestic residents, and controlled enterprises must not be subjected to more burdensome taxation. The Article covers taxes of every kind. Act-Rules DTAA Mon, 25 Jun 2012 12:48:12 +0530 https://www.taxtmi.com/acts?id=16712