https://www.taxtmi.com/acts?id=43471 Non-discrimination protections require that nationals and enterprises of one Contracting State not be subjected in the other Contracting State to taxation or connected requirements that are different or more burdensome than those applied to comparable nationals or enterprises. Protections cover non-residents, permanent establishments (while excluding certain personal allowances), and enterprises with foreign ownership or control. Interest, royalties and similar payments made to residents of the other State are deductible under the same conditions as payments to domestic residents, subject to specified treaty exceptions. The Article applies to taxes covered by the Agreement. en-us Mon, 08 Jul 2024 16:28:35 +0530 Wed, 04 Dec 2024 17:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43471 Non-discrimination protections require that nationals and enterprises of one Contracting State not be subjected in the other Contracting State to taxation or connected requirements that are different or more burdensome than those applied to comparable nationals or enterprises. Protections cover non-residents, permanent establishments (while excluding certain personal allowances), and enterprises with foreign ownership or control. Interest, royalties and similar payments made to residents of the other State are deductible under the same conditions as payments to domestic residents, subject to specified treaty exceptions. The Article applies to taxes covered by the Agreement. Act-Rules DTAA Mon, 08 Jul 2024 16:28:35 +0530 https://www.taxtmi.com/acts?id=43471