https://www.taxtmi.com/acts?id=18254 Article 24 requires that nationals, stateless residents, enterprises and permanent establishments of one Contracting State shall not be subjected in the other Contracting State to taxation or connected requirements more burdensome than those applied to nationals or domestic enterprises in the same circumstances, particularly as to residence. Permanent establishments must be taxed no less favourably than domestic enterprises carrying on the same activities, subject to exceptions for domestic personal allowances and specified treaty provisions; cross-border interest, royalties and similar payments are deductible on the same terms as payments to residents when relevant. en-us Sun, 23 Mar 2014 15:00:11 +0530 Wed, 28 Aug 2024 16:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18254 Article 24 requires that nationals, stateless residents, enterprises and permanent establishments of one Contracting State shall not be subjected in the other Contracting State to taxation or connected requirements more burdensome than those applied to nationals or domestic enterprises in the same circumstances, particularly as to residence. Permanent establishments must be taxed no less favourably than domestic enterprises carrying on the same activities, subject to exceptions for domestic personal allowances and specified treaty provisions; cross-border interest, royalties and similar payments are deductible on the same terms as payments to residents when relevant. Act-Rules DTAA Sun, 23 Mar 2014 15:00:11 +0530 https://www.taxtmi.com/acts?id=18254