https://www.taxtmi.com/acts?id=44927 Article 25 provides that nationals of one Contracting State must not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to that State's nationals in comparable circumstances, extending protection to non-residents. A permanent establishment of an enterprise must not be less favourably taxed than domestic enterprises carrying on the same activities, and cross-border interest, royalties and similar payments and debts are to be deductible under the same conditions as if between residents, with stated exceptions; enterprises owned or controlled by residents of the other State are likewise protected. The Article applies to taxes of every kind. en-us Wed, 16 Oct 2024 16:57:40 +0530 Tue, 22 Oct 2024 14:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44927 Article 25 provides that nationals of one Contracting State must not be subjected in the other State to taxation or connected requirements that are different or more burdensome than those applied to that State's nationals in comparable circumstances, extending protection to non-residents. A permanent establishment of an enterprise must not be less favourably taxed than domestic enterprises carrying on the same activities, and cross-border interest, royalties and similar payments and debts are to be deductible under the same conditions as if between residents, with stated exceptions; enterprises owned or controlled by residents of the other State are likewise protected. The Article applies to taxes of every kind. Act-Rules DTAA Wed, 16 Oct 2024 16:57:40 +0530 https://www.taxtmi.com/acts?id=44927