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Non-discrimination

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Full Text of the Document

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....nces are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterpr....

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....cted in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected 4. Except where the provisions of paragraph 1 of Article 9 or paragraph 7 of Article 11 or paragraph 6 of Article 12 apply, interest, royalti....