https://www.taxtmi.com/acts?id=19069 Non-discrimination prohibits a Contracting State from imposing taxation or connected requirements on nationals of the other State that are different or more burdensome than those applied to its own nationals in the same circumstances, subject to no obligation to grant resident-only personal allowances to non-residents. Taxation of a permanent establishment must not be less favourable than for comparable domestic enterprises, and enterprises owned or controlled by residents of the other State must not face more burdensome taxation than similar domestic enterprises; "taxation" means the taxes covered by the Convention. en-us Tue, 02 Dec 2014 13:38:16 +0530 Tue, 02 Dec 2014 13:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19069 Non-discrimination prohibits a Contracting State from imposing taxation or connected requirements on nationals of the other State that are different or more burdensome than those applied to its own nationals in the same circumstances, subject to no obligation to grant resident-only personal allowances to non-residents. Taxation of a permanent establishment must not be less favourable than for comparable domestic enterprises, and enterprises owned or controlled by residents of the other State must not face more burdensome taxation than similar domestic enterprises; "taxation" means the taxes covered by the Convention. Act-Rules DTAA Tue, 02 Dec 2014 13:38:16 +0530 https://www.taxtmi.com/acts?id=19069