TMI BlogNON-DISCRIMINATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... ances, 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 or any requirement connected therewith, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstrued 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 not more than 15 percentage points higher than that imposed on the profits of a similar company of the first-mentioned Contracting State, nor as being in conflict with the provisions of paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 apply to taxes which are covered by the Agreement. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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