https://www.taxtmi.com/acts?id=20735 Non-discrimination requires that nationals of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to that State's own nationals in comparable circumstances; this protection extends to non-residents. Permanent establishments and enterprises with foreign ownership must not be taxed less favourably than domestic counterparts, subject to an exception for personal allowances. Interest, royalties and similar payments between related cross-border enterprises are deductible under the same conditions as payments to residents, except where specified exceptions apply. "Taxation" means the taxes covered by the Agreement. en-us Mon, 28 Mar 2016 14:27:18 +0530 Thu, 28 Nov 2024 16:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20735 Non-discrimination requires that nationals of one Contracting State not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to that State's own nationals in comparable circumstances; this protection extends to non-residents. Permanent establishments and enterprises with foreign ownership must not be taxed less favourably than domestic counterparts, subject to an exception for personal allowances. Interest, royalties and similar payments between related cross-border enterprises are deductible under the same conditions as payments to residents, except where specified exceptions apply. "Taxation" means the taxes covered by the Agreement. Act-Rules DTAA Mon, 28 Mar 2016 14:27:18 +0530 https://www.taxtmi.com/acts?id=20735