Common use of NON-DISCRIMINATION Clause in 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 are or may be subjected.

Appears in 123 contracts

Samples: Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement

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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 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 121 contracts

Samples: Taxation Avoidance 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 are or may be subjected.

Appears in 76 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 circumstances, in particular with respect to residence, are or may be subjected.

Appears in 57 contracts

Samples: treaties.un.org, 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 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 21 contracts

Samples: Agreement, Double Taxation 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 are or may be subjected.

Appears in 15 contracts

Samples: assets.publishing.service.gov.uk, 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 Contracting State in the same circumstances circumstances, in particular with respect to residence, are or may be subjected.

Appears in 10 contracts

Samples: 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 are or may be subjected.

Appears in 10 contracts

Samples: www.emta.ee, internationaltaxtreaty.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 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: Mauritius Double Taxation Agreement, Agreement, Agreement

NON-DISCRIMINATION. 1. Nationals Notwithstanding the provisions of Article 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 are or may be subjected.

Appears in 9 contracts

Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, www.firs.gov.ng

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, are or may be subjected.

Appears in 8 contracts

Samples: trungtamwto.vn, 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 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, Tax Agreement, South African Revenue

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 are or may be subjected.

Appears in 6 contracts

Samples: Trinidad and Tobago, www.investmentfiji.org.fj, internationaltaxtreaty.com

NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State State, whether or not they are residents of one of the Contracting 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 State in the same circumstances are or may be subjected.

Appears in 6 contracts

Samples: internationaltaxtreaty.com, 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 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, 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 Agreement, Agreement, Agreement

NON-DISCRIMINATION. 1. Nationals The 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 national of that other State in the same circumstances are or may be subjected.

Appears in 5 contracts

Samples: Agreement, www.incometaxindia.gov.in, 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 which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same 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: Tax 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 circumstances, in particular with respect to residence, are or may be subjected. The 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: www.ujp.gov.mk, Agreement, www.sars.gov.za

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 apply to persons who are not residents of one or both of the Contracting States.

Appears in 5 contracts

Samples: Taxation Agreement With Turkey, Taxation Agreement With Turkey, 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 that 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.

Appears in 5 contracts

Samples: relotax.co.il, www.treaty-accord.gc.ca, www.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 that is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances circumstances, particularly with respect to taxation on worldwide income, are or may be subjected.

Appears in 5 contracts

Samples: www.treasury.gov, www.legislation.gov.uk, www.legislation.gov.uk

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 are or may be subjected.

Appears in 5 contracts

Samples: www.vmi.lt, www.emta.ee, 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 circumstances, 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 4 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com, internationaltaxtreaty.com

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 which is other higher or more burdensome taxation than the taxation and connected requirements to which nationals citizens of that other State in the same circumstances are or may be subjectedcircumstances.

Appears in 4 contracts

Samples: internationaltaxtreaty.com, www.multi-count.com, www.multi-count.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 and under the same conditions are or may be subjectedtaxed. 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 Agreement, Agreement, www.incometaxindia.gov.in

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 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: Belgium Russia, Agreement, Pengesahan 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 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 are or may be subjected.

Appears in 4 contracts

Samples: www.revenue.ie, internationaltaxtreaty.com, internationaltaxtreaty.com

NON-DISCRIMINATION. 1. Nationals Individuals who are nationals of a Contracting State and residents of the other Contracting State shall not be subjected in the that other Contracting State to any taxation or any requirement connected therewith which that is other or more burdensome than the taxation and connected requirements to which individuals who are nationals and residents of that other State in the same circumstances are or may be subjected.

Appears in 4 contracts

Samples: franceintheus.org, www.irs.gov, www.swissbanking.ch

NON-DISCRIMINATION. 1. Nationals The national of a Contracting 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 are or may be subjected.

Appears in 3 contracts

Samples: Double Taxation Agreement, Tanzania, Tanzania

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 are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.

Appears in 3 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com, internationaltaxtreaty.com

NON-DISCRIMINATION. 1. Nationals A citizen of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected connected, therewith which is other or more burdensome than the taxation and connected requirements to which nationals a citizen of that other State or of a third State, who is in the same circumstances are circumstances, is or may be subjected. This provision shall apply to persons who are not residents of one or both of the Contracting States.

Appears in 3 contracts

Samples: tax.gov.ua, www.swissbanking.ch, www.irs.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 circumstances, especially with respect to residence, are or may be subjected.

Appears in 3 contracts

Samples: data.qanoon.om, www.bundesfinanzministerium.de, 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 which is other or more burdensome than the taxation and connected requirements to which nationals of that than other State in the same circumstances are or may be subjected.

Appears in 3 contracts

Samples: Agreement, 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 are or may be subjected. This provision shall apply to persons who are not residents of one or both of the Contracting States.

Appears in 3 contracts

Samples: s3-ap-northeast-1.amazonaws.com, www.rd.go.th, 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 of that other State State, in the same circumstances circumstances, in particular with respect to residence, are or may be subjected.

Appears in 3 contracts

Samples: Double Taxation Agreement, 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 which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected, in particular with respect to residence, are or may be subjected.

Appears in 3 contracts

Samples: Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my

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 which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected.

Appears in 3 contracts

Samples: Agreement, Cyprus Double Taxation Agreement, Cyprus 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 third States, except nationals of Gulf Cooperation Council (GCC) member states 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 nationals who are not residents of one or both of the Contracting States.

Appears in 3 contracts

Samples: Agreement, internationaltaxtreaty.com, 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 which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. In particular, nationals of a Contracting State who are taxable in the other Contracting State shall, if they are residents of that other Contracting State, receive any personal allowances, reliefs and reductions for taxation purposes on account of civil status which that other Contracting State grants to its residents.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, www.finanze.gov.it, www.commercialista.it

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 are or may be subjected, in particular in terms of residence. 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, internationaltaxtreaty.com

NON-DISCRIMINATION. 1. Nationals Individuals possessing the nationality of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement obligations connected therewith therewith, which is other or more burdensome than the taxation and connected requirements obligations to which nationals individuals possessing the nationality of that other Contracting 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 individuals who are not residents of one or both of the Contracting States.

Appears in 2 contracts

Samples: Tax Agreement, gazettes.africa

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 or connected requirements to which nationals of that other State in the same 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, kgd.gov.kz

NON-DISCRIMINATION. 1. Nationals Notwithstanding the provisions of Article 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 requirement to which nationals of that other State in the same circumstances are or may be subjected.

Appears in 2 contracts

Samples: aopsglobal-ng.com, firs.gov.ng

NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State State, whether or not they are residents of one of the Contracting States, 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 are or may be subjected.

Appears in 2 contracts

Samples: 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 State in the same 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: internationaltaxtreaty.com, www.midlandconsult.com

NON-DISCRIMINATION. 1. Nationals Individuals possessing the nationality 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 individuals possessing the nationality of that other Contracting 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: Agreement, www.taxsutra.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 which is other or more burdensome than the taxation and connected requirements to ot which nationals of that other State in the same circumstances are or may be subjected.

Appears in 2 contracts

Samples: Taxation Avoidance 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 requirements 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 are or may be subjected.

Appears in 2 contracts

Samples: expatsmagazine.org, workarea.et-gw.eu

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 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, 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 therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same 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: internationaltaxtreaty.com, 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 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, mattarlaw.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 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: workarea.et-gw.eu, workarea.et-gw.eu

NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State shall not be subjected in any of the other Contracting State States 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 States in the same circumstances are or may be subjected.

Appears in 2 contracts

Samples: Tax 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 are or may be subjected, especially in terms of residence.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, 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 the other State in the same 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: internationaltaxtreaty.com, theocharides.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 Contracting State in the same circumstances are or may be maybe 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, www.tax.gov.sd

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 are or may be subjectedsubject. 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.burs.org.bw

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 are or may be subjected. This 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: Double Taxation Agreement, www.dinamiki.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 which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected.

Appears in 2 contracts

Samples: www.commercialista.it, www.finanze.gov.it

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 connnected requirements to which nationals of that other State in the same circumstances are or may be subjected.

Appears in 2 contracts

Samples: www.legislation.gov.uk, assets.publishing.service.gov.uk

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 obligation thereto related that is other not required or more burdensome than the taxation and connected requirements related obligations to which nationals of that other State in the same circumstances are or may be subjected, especially in terms of residence.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

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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 Connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

Appears in 2 contracts

Samples: 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 circumstance are or may be subjected.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com

NON-DISCRIMINATION. 1.Notwithstanding the provisions of Article 1. Nationals , nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or of 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 are or may be subjected.

Appears in 2 contracts

Samples: www.firs.gov.ng, aopsglobal-ng.com

NON-DISCRIMINATION. (1. Nationals ) Notwithstanding the provisions of Article 1, the nationals of a Contracting State State, whether or not they are residents of one of the Contracting 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 State in the same circumstances are or may be subjected.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, www.fdfa.be

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 are or may be subjected. In particular, nationals of a Contracting State who may be taxed in the other Contracting State shall enjoy the tax waivers, reliefs, deductions and reductions allowed on account of their status and family responsibilities.

Appears in 1 contract

Samples: 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 residents of that other State in the same circumstances are or may be subjected.

Appears in 1 contract

Samples: Agreement

NON-DISCRIMINATION. 1. Nationals of a Contracting State shall not be subjected subject, in the other Contracting State State, to any taxation or any requirement connected therewith therewith, which is other or more burdensome than the taxation and connected requirements those to which the nationals of that other State in the same circumstances situation are or may be subjectedsubject, especially as regards residence.

Appears in 1 contract

Samples: 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 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 the Contracting States.

Appears in 1 contract

Samples: internationaltaxtreaty.com

NON-DISCRIMINATION. 1. Nationals ) The nationals of a Contracting State State, whether or not they are residents of one of the Contracting States, shall not non 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 are or may be subjected.

Appears in 1 contract

Samples: 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 are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not domiciled in or residents of one or both of the Contracting States.

Appears in 1 contract

Samples: 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 state who have the same circumstances status, particularly in 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 Contracting States.

Appears in 1 contract

Samples: internationaltaxtreaty.com

NON-DISCRIMINATION. (1. ) Nationals 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 is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

Appears in 1 contract

Samples: www.firs.gov.ng

NON-DISCRIMINATION. 11 . 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 requirement than the taxation and connected requirements to those which are or may be subject nationals of that other State who are in the same circumstances are or may be subjectedsituation .

Appears in 1 contract

Samples: 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 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 1 contract

Samples: 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 are or may be subjected, in particular with respect to residence. This provision shall, notwithstanding the provisions of Article 1, also apply to the nationals of either of the Contracting States even though they are not residents of one or both of the States.

Appears in 1 contract

Samples: 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 bur- densome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

Appears in 1 contract

Samples: www.worldlii.org

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 are or may be subjected. This provision shall, notwithstanding the provisions Article 1, also apply to persons who are not residents of one or both of the Contracting States.

Appears in 1 contract

Samples: internationaltaxtreaty.com

NON-DISCRIMINATION. 1. Nationals of a one Contracting State shall will not be subjected subject in the other Contracting State to any taxation or any requirement connected therewith which related obligation, that is other than or more burdensome greater than the taxation and connected requirements those to which nationals of that the other State State, who find themselves in the same circumstances situation notably with respect to residence, are or may can be subjected. The present provision applies also, notwithstanding the provisions of article 1, to persons who are not residents of a Contracting State or of both Contracting States.

Appears in 1 contract

Samples: internationaltaxtreaty.com

NON-DISCRIMINATION. 1. Nationals The nationals of a Contracting State State, whether or not residents of one of the Contracting States, 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 are or may be subjected.

Appears in 1 contract

Samples: www.finanze.gov.it

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 l of this Agreement, also apply to persons who are not residents of one or both of the Contracting States.

Appears in 1 contract

Samples: mof.ge

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 maybe subjected.

Appears in 1 contract

Samples: 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 w'hich is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

Appears in 1 contract

Samples: Agreement

NON-DISCRIMINATION. 56. 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 those which are or may be subjected nationals of that other State who are in the same circumstances situation, particularly with regard to the residence. This provision shall, notwithstanding the provisions of art . 1 (Personal Scope ) persons who are not residents of one or may be subjectedboth of the Contracting States.

Appears in 1 contract

Samples: internationaltaxtreaty.com

NON-DISCRIMINATION. 1. Nationals Notwithstanding the provisions of Article 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 are or may be subjected.

Appears in 1 contract

Samples: vivaafricallp.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 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 1 contract

Samples: 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 tax 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 1 contract

Samples: www.finanze.gov.it

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 requirement to which nationals of that other State in the same circumstances are or may be subjected.. 1 Cap. 215 2 Cap. 201 Income Tax Act section 106 Korea

Appears in 1 contract

Samples: www.frcs.org.fj

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 are or may be subjected. This provision shall also apply, notwithstanding the provisions of Article 1, to persons who are not residents of one or both of the Contracting States.

Appears in 1 contract

Samples: 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 therewith, which is other or more burdensome than the taxation and connected requirements requirement to which the nationals of that other Contracting State in the same circumstances are or may be subjected.

Appears in 1 contract

Samples: 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 the other State in the same 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 1 contract

Samples: www.multi-count.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 that to which are or may be subject the nationals of that other State who find themselves in the same circumstances are or may be subjectedsituation and Ia particular having regard to residence Ia .

Appears in 1 contract

Samples: internationaltaxtreaty.com

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 are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.

Appears in 1 contract

Samples: 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 which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

Appears in 1 contract

Samples: 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 are or may be subjected, in particular in terms of residence.

Appears in 1 contract

Samples: 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 bur- densome 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 Arti- cle l, also apply to persons who are not residents of one or both of the Contracting States.

Appears in 1 contract

Samples: www.sif.admin.ch

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 requirementconnected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same 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 1 contract

Samples: Agreement

NON-DISCRIMINATION. 1. Nationals of a Contracting State States shall not be no subjected in the other Contracting Contractin1g State to any taxation or any requirement requirem9ent 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 2, also apply to persons who are not residents of one or both of the Contracting States.

Appears in 1 contract

Samples: 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 are or may be subjected. This provision shall, notwithstanding the provisions of Article 1 (Personal scope), also apply to persons who are not residents of one or both of the Contracting States.

Appears in 1 contract

Samples: 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 circumstances, in particular with respect to residence, are or may be subjected.

Appears in 1 contract

Samples: data.parliament.uk

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