See treaty text. The usual OECD provisions, that nationals of one of the States shall not be subjected in the other State to any taxation or any requirement connected with tax, which is other or more burdensome than the taxation and connected requirements to which nationals of the other State in the same circumstances are or may be subjected. There is an extension so that the principle of non-discrimination also applies to persons not residents of either Canada or China.
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Samples: internationaltaxtreaty.com
See treaty text. The usual OECD provisions, that nationals of one of the States shall not be subjected in the other State to any taxation or any requirement connected with tax, which is other or more burdensome than the taxation and connected requirements to which nationals of the other State in the same circumstances are or may be subjected. There is an extension so that the principle of non-discrimination also applies to persons not residents of either Canada the Netherlands or China. It applies to all taxes, not merely those listed in Article 2.
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Samples: internationaltaxtreaty.com
See treaty text. The usual OECD provisions, that nationals of one of the States shall not be subjected in the other State to any taxation or any requirement connected with tax, which is other or more burdensome than the taxation and connected requirements to which nationals of the other State in the same circumstances are or may be subjected. There is an extension so that the principle of non-discrimination also applies to persons not residents resident of either Canada China or ChinaRussia and to stateless persons.
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Samples: internationaltaxtreaty.com
See treaty text. The usual OECD provisions, that nationals of one of the States shall not be subjected in the other State to any taxation or any requirement connected with tax, which is other or more burdensome than the taxation and connected requirements to which nationals of the other State in the same circumstances are or may be subjected. There is an extension so that the principle of non-discrimination also applies to persons not residents of either Canada Sweden or China. It applies to all taxes, not merely those listed in Article 2.
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Samples: internationaltaxtreaty.com