https://www.taxtmi.com/acts?id=45053 Non-discrimination prohibits a Contracting State from subjecting nationals of the other State to taxation or connected requirements that are different or more burdensome than those applied to its own nationals in comparable circumstances, and this protection extends to non-residents. A permanent establishment must not be taxed less favourably than domestic enterprises carrying on similar activities; payments such as interest, royalties and fees to residents of the other State are deductible under the same conditions as if paid to residents, and debts to such residents are equally deductible for taxable capital. en-us Wed, 16 Oct 2024 18:14:16 +0530 Tue, 22 Oct 2024 12:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45053 Non-discrimination prohibits a Contracting State from subjecting nationals of the other State to taxation or connected requirements that are different or more burdensome than those applied to its own nationals in comparable circumstances, and this protection extends to non-residents. A permanent establishment must not be taxed less favourably than domestic enterprises carrying on similar activities; payments such as interest, royalties and fees to residents of the other State are deductible under the same conditions as if paid to residents, and debts to such residents are equally deductible for taxable capital. Act-Rules DTAA Wed, 16 Oct 2024 18:14:16 +0530 https://www.taxtmi.com/acts?id=45053