TMI BlogNON-DISCRIMINATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 other Contracting State shall not be less favourably levied in that other State tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly responsibilities which it grants to its own residents. 3. Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply interest, royalties and other disbursements paid by an enterprise of a Contracting State to a residents of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first-mentioned State are or may be subjected. 5. The provisions of this Article shall apply to the taxes referred to in Article 2. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avoidance Agreements, Tax Treaty, internat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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