https://www.taxtmi.com/acts?id=18959 Non-discrimination requires that nationals and non-residents not be subjected in the other Contracting State to taxation or connected requirements that are other or more burdensome than those applied to that State's nationals in the same circumstances. Permanent establishments must not be taxed less favourably than local enterprises undertaking the same activities, with specified exceptions. Cross border interest, royalties and similar payments and debts are deductible on the same conditions as if paid to residents except where treaty provisions provide otherwise. Enterprises owned or controlled by residents of the other Contracting State must not face more burdensome taxation than similar domestic enterprises. The Article covers taxes of every kind. en-us Mon, 01 Sep 2014 13:10:02 +0530 Mon, 18 Nov 2024 16:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18959 Non-discrimination requires that nationals and non-residents not be subjected in the other Contracting State to taxation or connected requirements that are other or more burdensome than those applied to that State's nationals in the same circumstances. Permanent establishments must not be taxed less favourably than local enterprises undertaking the same activities, with specified exceptions. Cross border interest, royalties and similar payments and debts are deductible on the same conditions as if paid to residents except where treaty provisions provide otherwise. Enterprises owned or controlled by residents of the other Contracting State must not face more burdensome taxation than similar domestic enterprises. The Article covers taxes of every kind. Act-Rules DTAA Mon, 01 Sep 2014 13:10:02 +0530 https://www.taxtmi.com/acts?id=18959