https://www.taxtmi.com/acts?id=19360 Non-discrimination mandates that nationals and covered persons shall not face taxation or connected requirements in the other Contracting State that are more burdensome than those applied to comparable nationals; enterprises with a permanent establishment must not be taxed less favourably than local enterprises, subject to specified exceptions. Ownership or control by residents of the other State shall not trigger disparate taxation of similar domestic enterprises. Cross-border interest, royalties and disbursements are deductible under the same conditions as if paid to residents, except where Articles 9, 11(7) or 12(6) apply. The Article covers taxes of every kind. en-us Fri, 20 Mar 2015 16:24:05 +0530 Wed, 13 Nov 2024 17:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19360 Non-discrimination mandates that nationals and covered persons shall not face taxation or connected requirements in the other Contracting State that are more burdensome than those applied to comparable nationals; enterprises with a permanent establishment must not be taxed less favourably than local enterprises, subject to specified exceptions. Ownership or control by residents of the other State shall not trigger disparate taxation of similar domestic enterprises. Cross-border interest, royalties and disbursements are deductible under the same conditions as if paid to residents, except where Articles 9, 11(7) or 12(6) apply. The Article covers taxes of every kind. Act-Rules DTAA Fri, 20 Mar 2015 16:24:05 +0530 https://www.taxtmi.com/acts?id=19360