https://www.taxtmi.com/acts?id=18223 Non-discrimination prohibits differential taxation or related requirements against nationals and certain non-residents of a Contracting State, ensuring parity with domestic taxpayers. Permanent establishments of an enterprise shall not be taxed less favourably than domestic enterprises carrying on the same activities, with a capped tolerance for differences in tax rates; deductible payments to non-resident residents are to be allowed on the same conditions as if paid to domestic residents, subject to specified treaty exceptions. The Article applies to taxes of every kind and description. en-us Fri, 21 Mar 2014 17:13:07 +0530 Mon, 25 Nov 2024 17:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18223 Non-discrimination prohibits differential taxation or related requirements against nationals and certain non-residents of a Contracting State, ensuring parity with domestic taxpayers. Permanent establishments of an enterprise shall not be taxed less favourably than domestic enterprises carrying on the same activities, with a capped tolerance for differences in tax rates; deductible payments to non-resident residents are to be allowed on the same conditions as if paid to domestic residents, subject to specified treaty exceptions. The Article applies to taxes of every kind and description. Act-Rules DTAA Fri, 21 Mar 2014 17:13:07 +0530 https://www.taxtmi.com/acts?id=18223