TMI BlogNon-discriminationX X X X Extracts X X X X X X X X Extracts X X X X ..... in the same circumstances 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. Stateless persons who are residents of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle 9, paragraph (7) of article 12 or paragraph (7) of article 13 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same conditions. 7. The provisions of this article shall not be construed as obliging a Contracting State to grant to nationals of the other Contracting State not being nationals of the first Contracting State any exceptional tax relief accorded to repatriating nationals of this Contracting State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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