TMI BlogNON-DISCRIMINATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... s of that other 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. Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn residents. This provision shall not be construed as preventing a Contracting State from charging the profits of a permanent establishment which a company of the other Contracting State has in the first mentioned State at a rate of tax which is higher than that imposed on the profits of a similar company of the interest mentioned Contracting State, nor as being in conflict with the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned 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. 6. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. - - statute, statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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