https://www.taxtmi.com/acts?id=45432 Non-discrimination requires that nationals and enterprises 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 local nationals or similar enterprises in comparable circumstances; the rule covers permanent establishments, preserves a State's refusal to extend resident-only personal allowances to non-residents, and prohibits discriminatory treatment of enterprises controlled by residents of the other State, with "taxation" limited to taxes covered by the Convention. en-us Fri, 18 Oct 2024 14:13:57 +0530 Fri, 18 Oct 2024 14:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45432 Non-discrimination requires that nationals and enterprises 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 local nationals or similar enterprises in comparable circumstances; the rule covers permanent establishments, preserves a State's refusal to extend resident-only personal allowances to non-residents, and prohibits discriminatory treatment of enterprises controlled by residents of the other State, with "taxation" limited to taxes covered by the Convention. Act-Rules DTAA Fri, 18 Oct 2024 14:13:57 +0530 https://www.taxtmi.com/acts?id=45432