https://www.taxtmi.com/acts?id=44648 Article 25 imposes a non-discrimination rule under the treaty: nationals and non residents must not face taxation or related requirements in the other Contracting State that are different or more burdensome than those applied to its own nationals; this protection extends to taxes of every kind. Enterprises receive parallel protection: permanent establishment taxation must not be less favourable than for local enterprises; enterprises partly owned or controlled by residents of the other State must not be discriminated against; and cross border interest, royalties and debts must be deductible or recognised on the same conditions as if between residents, subject to specified treaty exceptions. en-us Wed, 16 Oct 2024 12:22:15 +0530 Tue, 22 Oct 2024 16:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44648 Article 25 imposes a non-discrimination rule under the treaty: nationals and non residents must not face taxation or related requirements in the other Contracting State that are different or more burdensome than those applied to its own nationals; this protection extends to taxes of every kind. Enterprises receive parallel protection: permanent establishment taxation must not be less favourable than for local enterprises; enterprises partly owned or controlled by residents of the other State must not be discriminated against; and cross border interest, royalties and debts must be deductible or recognised on the same conditions as if between residents, subject to specified treaty exceptions. Act-Rules DTAA Wed, 16 Oct 2024 12:22:15 +0530 https://www.taxtmi.com/acts?id=44648