https://www.taxtmi.com/acts?id=44988 Non-discrimination requires that nationals of one Contracting State not be subjected in the other State to taxation or related requirements that are different or more burdensome than those applied to nationals of that other State; this extends to non-residents. Permanent establishments must not be taxed less favourably than domestic enterprises, subject to resident-specific personal allowances. Interest, royalties and similar payments to residents of the other State are deductible under the same conditions as if paid to domestic residents, except where specified exceptions apply. Ownership or control by residents of the other State shall not justify more burdensome taxation. The Article applies to taxes of every kind and description. en-us Wed, 16 Oct 2024 17:36:46 +0530 Tue, 22 Oct 2024 11:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44988 Non-discrimination requires that nationals of one Contracting State not be subjected in the other State to taxation or related requirements that are different or more burdensome than those applied to nationals of that other State; this extends to non-residents. Permanent establishments must not be taxed less favourably than domestic enterprises, subject to resident-specific personal allowances. Interest, royalties and similar payments to residents of the other State are deductible under the same conditions as if paid to domestic residents, except where specified exceptions apply. Ownership or control by residents of the other State shall not justify more burdensome taxation. The Article applies to taxes of every kind and description. Act-Rules DTAA Wed, 16 Oct 2024 17:36:46 +0530 https://www.taxtmi.com/acts?id=44988