NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 571 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 174 contracts
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 160 contracts
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 125 contracts
Samples: Taxation Avoidance Agreement, Agreement, Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 124 contracts
Samples: Double Taxation Agreement, Taxation Avoidance Agreement, Double Taxation Agreement
NON-DISCRIMINATION. (1. ) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 99 contracts
Samples: Agreement, Agreement, www.hacienda.gob.es
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 79 contracts
Samples: Agreement, Agreement, Double Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 77 contracts
Samples: Agreement, Agreement, www.mof.go.jp
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 58 contracts
Samples: Ataf Model Agreement, Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances are or may be subjected. This provision The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 54 contracts
Samples: Agreement, Double Taxation Agreement, Double Taxation Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 45 contracts
Samples: Double Taxation Agreement, gta.gov.qa, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 32 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected subject in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 31 contracts
NON-DISCRIMINATION. (1. ) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 30 contracts
Samples: Agreement, Agreement, www.legislation.gov.uk
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances and under the same conditions 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.
Appears in 25 contracts
Samples: Agreement, An Agreement, Double Taxation Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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 11 of this Agreement, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 21 contracts
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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 ap- ply to persons who are not residents of one or both of the Contracting States.
Appears in 21 contracts
Samples: Agreement, app.parlamento.pt, app.parlamento.pt
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 18 contracts
Samples: Taxation Avoidance Agreement, www.iras.gov.sg, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement requirements connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 16 contracts
Samples: Mauritius Double Taxation Agreement, Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 15 contracts
Samples: Agreement, Agreement, Double Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting 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.
Appears in 15 contracts
Samples: www.mof.go.jp, www.ilajapan.org, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 15 contracts
Samples: Agreement, Tax Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, 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.
Appears in 13 contracts
Samples: Agreement, Mauritius Double Taxation Agreement, Mauritius Double Taxation Agreement
NON-DISCRIMINATION. (1. ) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 11 contracts
Samples: Agreement, botswanalaws.com, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement requirements connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 10 contracts
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, 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.
Appears in 10 contracts
Samples: Agreement, Double Taxation Avoidance Agreement Between Malaysia and Bosnia And, lampiran1.hasil.gov.my
NON-DISCRIMINATION. 1. Nationals The citizens of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals citizens of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 9 contracts
Samples: Agreement, Agreement, www.nalog.ru
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances and under the same conditions 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.
Appears in 8 contracts
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement requirements connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 8 contracts
NON-DISCRIMINATION. (1. ) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 7 contracts
Samples: Artistes and Sportsmen, www.bundeskanzleramt.gv.at, data.parliament.uk
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances and under the same conditions 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.
Appears in 7 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also 1,also apply to persons who are not residents of one or both of the Contracting States.
Appears in 7 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome burdensome, than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances and under the same conditions 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.
Appears in 7 contracts
Samples: Double Taxation Avoidance Agreement, Tax Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 6 contracts
Samples: Double Taxation Avoidance Agreement, Agreement, Taxation Avoidance Agreement
NON-DISCRIMINATION. (1. ) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting 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.
Appears in 6 contracts
Samples: kgd.gov.kz, 360.lexisnexis.at, www.parlament.gv.at
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected subject in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 6 contracts
NON-DISCRIMINATION. 1. Nationals The citizens of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement requirements connected therewith, therewith which is are other or more burdensome than the taxation and connected requirements to which nationals citizens of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 6 contracts
Samples: www.iras.gov.sg, www.iras.gov.sg, Taxation Avoidance Agreement
NON-DISCRIMINATION. (1. ) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular especially 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.
Appears in 5 contracts
Samples: Taxation Avoidance Agreement, bir-cdn.bir.gov.ph, internationaltaxtreaty.com
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 5 contracts
Samples: internationaltaxtreaty.com, www.ris.bka.gv.at, www.ris.bka.gv.at
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, 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.
Appears in 5 contracts
Samples: lampiran1.hasil.gov.my, Agreement, qfc-cdn.azureedge.net
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the The provisions of Article 1, also apply this paragraph shall not be construed as obliging a Contracting State to persons who are not residents of one or both grant to nationals of the other Contracting StatesState tax benefits granted by special agreements to nationals of a third State.
Appears in 5 contracts
NON-DISCRIMINATION. 1. 1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 5 contracts
Samples: archive.treasury.gov.au, internationaltaxtreaty.com, Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other otheer or more burdensome than the taxation and connected requirements to which nationals 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 residdents of one or both of the Contracting States.
Appears in 5 contracts
Samples: www.bphn.go.id, Pengesahan Agreement, Pengesahan Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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 11 (Persons Covered), also apply to persons who are not residents of one or both of the Contracting States.
Appears in 5 contracts
Samples: www.ird.gov.tt, Taxation Avoidance Agreement, bir-cdn.bir.gov.ph
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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 11 (Personal Scope), also apply to persons who are not residents of one or both of the Contracting States.
Appears in 5 contracts
Samples: www.emta.ee, www.emta.ee, auditors.am
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances are or may be subjected. This provision shall, shall notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 5 contracts
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than that which the taxation and connected requirements to which nationals of that the other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 5 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals 1.Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 4 contracts
Samples: Agreement, internationaltaxtreaty.com, www.rapportiinternazionali.sm
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that the other Contracting 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.
Appears in 4 contracts
Samples: Agreement, Agreement, www.dfa.ie
NON-DISCRIMINATION. 1. Nationals 1 The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome burdensome, than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances and under the same conditions 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.
Appears in 4 contracts
Samples: Agreement, Agreement, Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting 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.
Appears in 4 contracts
Samples: Agreement, Agreement, Double Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, residence are or may be subjected. This provision shall, shall notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 4 contracts
Samples: Agreement, www.incometaxindia.gov.in, Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, Agreement, www.hacienda.gob.es
NON-DISCRIMINATION. 1. Nationals The nationals or citizens of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals or citizens of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com, www.iras.gov.sg
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected subject in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and the connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 4 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, www.iras.gov.sg
NON-DISCRIMINATION. 1. Nationals The nationals of a one of the Contracting State States shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances and under the same conditions 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.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision provisions shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 4 contracts
Samples: Double Taxation Agreement, mof.ge, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and or connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 4 contracts
Samples: Agreement, Taxation Avoidance Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances 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 Contrating States.
Appears in 4 contracts
NON-DISCRIMINATION. 1. 1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 4 contracts
Samples: www.aph.gov.au, treasury.gov.au, Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements require- ments to which nationals 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.
Appears in 3 contracts
Samples: cdi.mecon.gob.ar, www.ciat.org, tpguidelines.com
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement requirements connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances and under the same conditions 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.
Appears in 3 contracts
Samples: download1.fbr.gov.pk, Double Taxation Avoidance Agreement, phl.hasil.gov.my
NON-DISCRIMINATION. (1. Nationals ) The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my
NON-DISCRIMINATION. 1. Nationals Individuals who are nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which individuals who are nationals 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 individuals who are not residents of one or both of the Contracting StatesStates and to stateless persons.
Appears in 3 contracts
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision The provisions of this paragraph shall, notwithstanding the provisions of Article 11 of this Convention, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 3 contracts
Samples: www.mof.go.jp, www.mofa.go.jp, www.mofa.go.jp
NON-DISCRIMINATION. 1. Nationals National s of a Contracting State shall not be subjected in the other Contracting contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, connnected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 3 contracts
Samples: Agreement, Taxation Avoidance Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be maybe subjected. This provision shall, notwithstanding the provisions of Article 11 (Personal Scope), also apply to persons who are not residents of one or both of the Contracting States.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, bir-cdn.bir.gov.ph, internationaltaxtreaty.com
NON-DISCRIMINATION. 1. Nationals 1 The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 3 contracts
Samples: Treaty Series, www.revenue.ie, internationaltaxtreaty.com
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstance 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.
Appears in 3 contracts
Samples: bphn.jdihn.go.id, jdih.bpk.go.id, www.flevin.com
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State Statw to any taxation or any requirement equirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which wich nationals of that other State in the same circumstances, in particular with respect to residence, circumstances are or may be subjected. This provision shall, shall notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 3 contracts
Samples: www.bphn.go.id, www.bphn.go.id, jdih.bkpm.go.id
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which therewith that is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting 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, shall also apply to persons who are not residents of one or both of the Contracting States. However, for the purposes of United States taxation, United States nationals who are subject to tax on a worldwide basis are not in the same circumstances as nationals of who are not residents of the United States.
Appears in 3 contracts
Samples: taxguru.in, www.treasury.gov, home.treasury.gov
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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 11 of this Agreement, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 3 contracts
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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 11 of this Convention, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 3 contracts
Samples: kgd.gov.kz, www.vmi.lt, www.rahandusministeerium.ee
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances are or may be subjected. This provision The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 3 contracts
Samples: Agreement, Agreement, download1.fbr.gov.pk
NON-DISCRIMINATION. 1. Nationals National of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances are or may be subjected. This provision The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances are or may be subjected. This provision shallprovision, notwithstanding the provisions of Article 11 (Persons Covered), shall also apply to persons who are not residents of one or both of the Contracting States.
Appears in 3 contracts
Samples: Agreement, Agreement, internationaltaxtreaty.com
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected subject in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, internationaltaxtreaty.com
NON-DISCRIMINATION. 1. (a) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 3 contracts
Samples: Double Tax Agreement, Double Taxation Agreement, France Kenya Double Tax Agreement
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 3 contracts
Samples: internationaltaxtreaty.com, Double Taxation Avoidance Agreement, phl.hasil.gov.my
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 2 contracts
Samples: taxpolicy.ird.govt.nz, taxpolicy.ird.govt.nz
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which therewith that is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular particularly with respect to residencetaxation on worldwide income, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, shall also apply to persons who are not residents of one or both of the Contracting States.
Appears in 2 contracts
Samples: www.fondazionenazionalecommercialisti.it, home.treasury.gov
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, www.sars.gov.za
NON-DISCRIMINATION. 1. Nationals 1.Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 2 contracts
Samples: Agreement, internationaltaxtreaty.com
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, 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.
Appears in 2 contracts
Samples: Note, Double Taxation Avoidance Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals national of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 2 contracts
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances are or may be subjected. This provision The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also 1,also apply to persons who are not residents of one or both of the Contracting States.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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 1l, also apply to persons who are not residents resident of one or both of the Contracting States.
Appears in 2 contracts
Samples: api-portal.gov.uz, soliq.uz
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 2 contracts
Samples: Taxation Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, shall notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 2 contracts
NON-DISCRIMINATION. 1. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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.
Appears in 2 contracts
Samples: Agreement, internationaltax.co.in
NON-DISCRIMINATION. 1. Nationals 1 The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, 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.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular especially 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.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision These provisions shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
Appears in 2 contracts
Samples: www.econ-e.gr, www.dinamiki.com
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement
NON-DISCRIMINATION. 1. Nationals The nationals of a one of the Contracting State States shall not be subjected subject in the other Contracting State to any taxation or any requirement connected therewith, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, circumstances and under the same conditions 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.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, www.ncilawgroup.com
NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals 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 individuals who are not residents of one or both of the Contracting States.
Appears in 2 contracts
Samples: www.sii.cl, archive.treasury.gov.au
NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that the other State in the same circumstances, in particular with respect to residence, circumstances 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.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my
