https://www.taxtmi.com/manuals?id=4477 The Article prohibits more burdensome taxation or related requirements on nationals and, where specified, non-residents and stateless persons compared with comparable nationals of the other State; it requires that permanent establishments of enterprises be taxed no less favourably than domestic enterprises, allows parity in deductibility of cross border interest, royalties and other specified disbursements and equal treatment of debts for taxable capital purposes, bars less favourable treatment of enterprises owned or controlled by residents of the other State, and applies to all taxes levied by or on behalf of the State. The UN Model broadens deductible cross border payments to include technical services and automated digital services income. en-us Wed, 14 Feb 2024 18:55:00 +0530 Thu, 15 Feb 2024 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4477 The Article prohibits more burdensome taxation or related requirements on nationals and, where specified, non-residents and stateless persons compared with comparable nationals of the other State; it requires that permanent establishments of enterprises be taxed no less favourably than domestic enterprises, allows parity in deductibility of cross border interest, royalties and other specified disbursements and equal treatment of debts for taxable capital purposes, bars less favourable treatment of enterprises owned or controlled by residents of the other State, and applies to all taxes levied by or on behalf of the State. The UN Model broadens deductible cross border payments to include technical services and automated digital services income. Manuals Income Tax Wed, 14 Feb 2024 18:55:00 +0530 https://www.taxtmi.com/manuals?id=4477