https://www.taxtmi.com/acts?id=45151 Non-discrimination requires that nationals and persons covered by the treaty not be subjected in the other State to taxation or related requirements that are different or more burdensome than those applied to that State's nationals. Permanent establishments must not be taxed less favourably than domestic enterprises carrying on the same activities, while resident-only personal allowances may be reserved. Payments such as interest and royalties paid to residents of the other State must be deductible under the same conditions as if paid to domestic residents, and debts to such residents treated similarly for taxable capital, subject to specified exceptions. en-us Thu, 17 Oct 2024 15:38:49 +0530 Wed, 23 Oct 2024 16:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45151 Non-discrimination requires that nationals and persons covered by the treaty not be subjected in the other State to taxation or related requirements that are different or more burdensome than those applied to that State's nationals. Permanent establishments must not be taxed less favourably than domestic enterprises carrying on the same activities, while resident-only personal allowances may be reserved. Payments such as interest and royalties paid to residents of the other State must be deductible under the same conditions as if paid to domestic residents, and debts to such residents treated similarly for taxable capital, subject to specified exceptions. Act-Rules DTAA Thu, 17 Oct 2024 15:38:49 +0530 https://www.taxtmi.com/acts?id=45151