https://www.taxtmi.com/acts?id=44865 Non-discrimination requires that nationals and enterprises 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 comparable nationals or enterprises. Permanent establishments must not be taxed less favourably than domestic enterprises carrying on the same activities, personal allowances may remain restricted, cross-border interest and royalties are deductible under the same conditions except for specified treaty exceptions, and ownership-controlled enterprises must not face more burdensome taxation. The provision covers taxes of every kind. en-us Wed, 16 Oct 2024 15:56:22 +0530 Tue, 22 Oct 2024 15:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44865 Non-discrimination requires that nationals and enterprises 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 comparable nationals or enterprises. Permanent establishments must not be taxed less favourably than domestic enterprises carrying on the same activities, personal allowances may remain restricted, cross-border interest and royalties are deductible under the same conditions except for specified treaty exceptions, and ownership-controlled enterprises must not face more burdensome taxation. The provision covers taxes of every kind. Act-Rules DTAA Wed, 16 Oct 2024 15:56:22 +0530 https://www.taxtmi.com/acts?id=44865