https://www.taxtmi.com/acts?id=44770 Article 24 prohibits subjecting nationals of one Contracting State to taxation or related requirements in the other State that are different or more burdensome than those applied to that State's own nationals; this extends to non-residents. It requires equal taxation for permanent establishments and permits a specified limited rate differential for companies of the other State. Interest, royalties and similar payments are to be deductible on the same conditions as if paid to domestic residents, subject to stated exceptions. Enterprises owned or controlled by non-resident residents must not be discriminated against, but personal allowances need not be granted to non-residents. The Article covers taxes of every kind. en-us Wed, 16 Oct 2024 14:51:02 +0530 Tue, 22 Oct 2024 13:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44770 Article 24 prohibits subjecting nationals of one Contracting State to taxation or related requirements in the other State that are different or more burdensome than those applied to that State's own nationals; this extends to non-residents. It requires equal taxation for permanent establishments and permits a specified limited rate differential for companies of the other State. Interest, royalties and similar payments are to be deductible on the same conditions as if paid to domestic residents, subject to stated exceptions. Enterprises owned or controlled by non-resident residents must not be discriminated against, but personal allowances need not be granted to non-residents. The Article covers taxes of every kind. Act-Rules DTAA Wed, 16 Oct 2024 14:51:02 +0530 https://www.taxtmi.com/acts?id=44770