Non-Discrimination

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Full Text of the Document

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.... in the same circumstances are or may be subjected. 2. The term "national" means : (a) all individuals possessing the nationality of a Contracting State ; (b) all legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State. 3. The taxation of a permanent establishment which an enterprise of a Contracting State has in the o....