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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 24

Non-Discrimination

(1) Nationals of a Contracting State shall not be subjected, in the other Contracting State, to any taxation or connected obligations, which are other than or more burdensome than the taxation or connected obligations to which nationals of that other State are or may be subjected to under the same circumstances, particularly with respect to their residence. This provision shall, notwithstanding the provisions of Article 1 of this Convention, 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, which are other than or more burdensome than the taxation and connected obligations to which nationals of that other Contracting State are or may be subjected to under the same circumstances.

(3) Taxation levied on a permanent establishment that an enterprise of a Contracting State has in the other Contracting State shall not be less favorable in that other State than the taxation levied on enterprises of the other State carrying on the same activity in that other State. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, exemptions or reductions for taxation purposes on account of civil status or family responsibilities, which it grants to its own residents.

(4) Except where the provisions of paragraph (1) of Article 9, of paragraph (7) of Article 11 or of paragraph (6) of Article 12, apply, for the purpose of determining the taxable profits of such enterprise, the interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

(5) Enterprises of a Contracting State whose capital is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or connected obligations which are other than or more burdensome than the taxation or connected obligations to which other similar enterprises of that first-mentioned State are or may be subjected.

(6) The provisions of this Article shall not be construed as preventing either of the Contracting State from:

  • (a) collecting the tax covered in paragraph (6) of Article 10 of this Convention;
  • (b) applying the provisions of its domestic laws associated to the sub-capitalization and justification responsibility with regard to the deductibility of charges.

(7) Notwithstanding the provisions of Article 2 of this Convention, the provisions of this Article shall apply to taxes of every kind and description.