https://www.taxtmi.com/acts?id=51338 Article 24 mandates non-discrimination in taxation: nationals and nonresidents must not face taxation or related requirements that are different or more burdensome than those applied to comparable nationals; stateless residents receive equivalent protection. Permanent establishments of foreign enterprises must be taxed no less favourably than domestic counterparts, without obliging a State to grant personal civil-status allowances. Cross-border interest, royalties and debts must be deductible under the same conditions as domestic equivalents except where other provisions apply; enterprises with foreign ownership must not face more burdensome taxation. The Article applies to all taxes. en-us Wed, 21 May 2025 14:34:42 +0530 Thu, 22 May 2025 13:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51338 Article 24 mandates non-discrimination in taxation: nationals and nonresidents must not face taxation or related requirements that are different or more burdensome than those applied to comparable nationals; stateless residents receive equivalent protection. Permanent establishments of foreign enterprises must be taxed no less favourably than domestic counterparts, without obliging a State to grant personal civil-status allowances. Cross-border interest, royalties and debts must be deductible under the same conditions as domestic equivalents except where other provisions apply; enterprises with foreign ownership must not face more burdensome taxation. The Article applies to all taxes. Act-Rules DTAA Wed, 21 May 2025 14:34:42 +0530 https://www.taxtmi.com/acts?id=51338