Enterprises of a. Contracting State, the capital of which 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 any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first- mentioned State are or may be subjected.
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Samples: Agreement for Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation of Income
Enterprises of a. Contracting State, the capital of which is wholly or partly owned or controlled, controlled directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first- mentioned Contracting 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 that first- first-mentioned State are or may be subjectedsubjected in the same circumstances and under the same conditions.
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Samples: Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion
Enterprises of a. Contracting State, the capital of which is wholly or partly owned or controlled, controlled directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first- first-mentioned Contracting 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 that first- first-mentioned State are or may be subjectedsubjected in the same circumstances and under the same conditions.
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Enterprises of a. Contracting State, the capital of which 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 Contracting State to any taxation or any requirement requirements connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first- first-mentioned State are or may be subjected.
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