https://www.taxtmi.com/acts?id=51524 The Article establishes non-discrimination protections: nationals and non-residents must not be taxed or subjected to connected requirements more burdensomely than nationals in comparable circumstances; permanent establishments must be taxed no less favorably than domestic enterprises carrying on the same activities (subject to allowances and certain rate distinctions); cross-border payments are deductible on equal terms except where other treaty provisions apply; and enterprises owned or controlled by residents of the other Contracting State must not face more burdensome taxation than similar domestic enterprises. Protections cover only taxes within the Agreement. en-us Thu, 26 Jun 2025 12:04:15 +0530 Thu, 26 Jun 2025 12:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51524 The Article establishes non-discrimination protections: nationals and non-residents must not be taxed or subjected to connected requirements more burdensomely than nationals in comparable circumstances; permanent establishments must be taxed no less favorably than domestic enterprises carrying on the same activities (subject to allowances and certain rate distinctions); cross-border payments are deductible on equal terms except where other treaty provisions apply; and enterprises owned or controlled by residents of the other Contracting State must not face more burdensome taxation than similar domestic enterprises. Protections cover only taxes within the Agreement. Act-Rules DTAA Thu, 26 Jun 2025 12:04:15 +0530 https://www.taxtmi.com/acts?id=51524