https://www.taxtmi.com/acts?id=45622 Article 24 mandates non-discrimination by prohibiting taxation or tax-connected requirements in one Contracting State that are different or more burdensome for nationals of the other State in like circumstances, extends protection to non-residents, requires no less favourable taxation of permanent establishments of foreign enterprises subject to Article 7(3), allows specified exceptions for higher taxation and movable property prepayment on dividends, denies an obligation to grant resident-only personal allowances to non-residents, and prevents discriminatory treatment of enterprises owned or controlled by residents of the other State; "taxation" means the taxes specified in the Agreement. en-us Fri, 18 Oct 2024 18:19:13 +0530 Wed, 23 Oct 2024 16:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45622 Article 24 mandates non-discrimination by prohibiting taxation or tax-connected requirements in one Contracting State that are different or more burdensome for nationals of the other State in like circumstances, extends protection to non-residents, requires no less favourable taxation of permanent establishments of foreign enterprises subject to Article 7(3), allows specified exceptions for higher taxation and movable property prepayment on dividends, denies an obligation to grant resident-only personal allowances to non-residents, and prevents discriminatory treatment of enterprises owned or controlled by residents of the other State; "taxation" means the taxes specified in the Agreement. Act-Rules DTAA Fri, 18 Oct 2024 18:19:13 +0530 https://www.taxtmi.com/acts?id=45622