https://www.taxtmi.com/acts?id=16872 Non-discrimination requires that 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 applied to that State's nationals in comparable circumstances; this extends to non-residents and to taxes covered by the Agreement. Permanent establishments and enterprises with foreign ownership shall not be taxed less favorably or more burdensomely than domestic counterparts, and payments such as interest and royalties paid to residents of the other State must be deductible on the same conditions except where specific treaty provisions apply. en-us Fri, 03 Aug 2012 18:45:48 +0530 Mon, 02 Sep 2024 14:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16872 Non-discrimination requires that 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 applied to that State's nationals in comparable circumstances; this extends to non-residents and to taxes covered by the Agreement. Permanent establishments and enterprises with foreign ownership shall not be taxed less favorably or more burdensomely than domestic counterparts, and payments such as interest and royalties paid to residents of the other State must be deductible on the same conditions except where specific treaty provisions apply. Act-Rules DTAA Fri, 03 Aug 2012 18:45:48 +0530 https://www.taxtmi.com/acts?id=16872