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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 26

Non-Discrimination

(1) A Contracting State shall ensure that citizens of the other Contracting State are not subject to any taxation or duties, other than taxes or duties incurred or may be incurred by its citizens of the same circumstances, as well as not subject to any higher taxes or duties. Notwithstanding the provisions of Article 1, this procedure shall also apply to persons who are not residents of one or both of the Contracting States.

(2) Residents in a Contracting State shall not be subject to any tax or related conditions in either Contracting State, which shall be more burdensome than the tax and related conditions imposed on citizens of the State concerned and shall be subject to the same circumstances, in particular with regard to residence.

(3) Notwithstanding the provisions of paragraphs (1), (2) and (3), nothing in this article shall affect the right of the two Contracting States to grant exemption or reduction of taxes in accordance with their domestic laws and the regulations or administrative practices of their citizens residing in that other Contracting State. For any such exemption or reduction shall not apply in respect of that percentage of the capital of companies owned by persons who are citizens of the other Contracting State

(4) The taxes imposed on a permanent establishment of an enterprise in a Contracting State shall not be higher than the taxes imposed on its counterpart in the other Contracting State which exercises the same activity. The provisions of this Article may not be mistakenly interpreted as if it is obligatory for any of the Contracting States to offer personal allowances, tax discount or exemption to the residents of the other Contracting State because it offered such deduction, exemption or personal discount to its citizens due to civil status or family commitments.

(5)  With the exception of the cases to which the provisions of paragraph (1) of Article 10, paragraph (5) of Article 12, or paragraph (5) of Article 13 of this Convention, interest, royalties and any other payments that paid by an enterprise of a Contracting State to a resident of another Contracting State, for the purposes of determining the profits of that enterprise, which would be taxable on the same terms if they were made to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of another Contracting State, for the purpose of determining the taxable capital of this enterprise are deducted under the same conditions granted to a resident of the first-mentioned State.

(6) A Contracting State shall ensure that the capital of enterprises which are directly or indirectly monitored or owned wholly or partially by a resident or residents in the other Contracting State do not pay higher taxes or duties than the taxes paid or may be paid by the counterpart enterprises in such state.

(7) The provisions of this article shall not be interpreted as a legal obligation of a Contracting State to grant to residents of another Contracting State advantages, preferences or privileges that may be granted to any other State or its residents by reason of a customs union, an economic union, a free trade area, or by reason of any regional or internal arrangement relating wholly or primarily to the movement of capital or taxes, to which the first mentioned State is a part.

(8) The provisions of this article, notwithstanding the provisions of article 2, shall apply to all taxes of every kind and category.