TMI BlogNON-DISCRIMINATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... he nationality of that other Contracting State in the same circumstances, in particular with respect to residence, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Contracting State, nor being in conflict with the provisions of the Para 3 of Article 7. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 7 of Article 12, 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 taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne or more residents of the other Contracting State, shall not be subjected 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 the capital of which is wholly or partly owned or controlled directly or indirectly by one or more residents of first- mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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