TMI BlogNON-DISCRIMINATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 territories. 2. The taxation on a permanent establishment which an enterprise of a territory has in the other territory shall not be less favorably levied in that other territory than the taxation le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a territory to a resident of the other territory 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 territory. 4. Enterprises of a ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
|