https://www.taxtmi.com/acts?id=16795 Non-discrimination requires nationals of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applicable to nationals of that State in comparable circumstances; this extends to non-residents. Permanent establishments must receive no less favourable taxation than domestic enterprises engaged in the same activities, with specified exceptions. Cross-border interest, royalties, fees and debts must be deductible or recognised on the same conditions as domestic payments. Enterprises owned or controlled by residents of the other State must not be taxed more burdensomely than similar domestic enterprises. The provision applies to taxes of every kind. en-us Tue, 31 Jul 2012 12:38:45 +0530 Tue, 26 Nov 2024 11:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16795 Non-discrimination requires nationals of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applicable to nationals of that State in comparable circumstances; this extends to non-residents. Permanent establishments must receive no less favourable taxation than domestic enterprises engaged in the same activities, with specified exceptions. Cross-border interest, royalties, fees and debts must be deductible or recognised on the same conditions as domestic payments. Enterprises owned or controlled by residents of the other State must not be taxed more burdensomely than similar domestic enterprises. The provision applies to taxes of every kind. Act-Rules DTAA Tue, 31 Jul 2012 12:38:45 +0530 https://www.taxtmi.com/acts?id=16795