https://www.taxtmi.com/acts?id=44895 The Article enacts Non-Discrimination, forbidding taxation or related requirements in one Contracting State that are other or more burdensome than those applied to its own nationals or comparable enterprises, extending to non residents. It requires that taxation of a permanent establishment be no less favourable than for domestic enterprises, that enterprises owned or controlled by residents of the other State not face more burdensome requirements, and that interest, royalties and similar payments be deductible on the same conditions as payments to residents except where specific treaty exceptions apply. en-us Wed, 16 Oct 2024 16:32:32 +0530 Tue, 22 Oct 2024 15:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44895 The Article enacts Non-Discrimination, forbidding taxation or related requirements in one Contracting State that are other or more burdensome than those applied to its own nationals or comparable enterprises, extending to non residents. It requires that taxation of a permanent establishment be no less favourable than for domestic enterprises, that enterprises owned or controlled by residents of the other State not face more burdensome requirements, and that interest, royalties and similar payments be deductible on the same conditions as payments to residents except where specific treaty exceptions apply. Act-Rules DTAA Wed, 16 Oct 2024 16:32:32 +0530 https://www.taxtmi.com/acts?id=44895