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, 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 558 contracts

Samples: Agreement, Agreement, Agreement

AutoNDA by SimpleDocs

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 173 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, 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 123 contracts

Samples: Agreement, Taxation Avoidance 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 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 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, 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

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, 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 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, 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 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, 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 of one or both of the Contracting States.

Appears in 11 contracts

Samples: www.sif.admin.ch, Agreement, www.qfc.qa

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, 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, cacollege.co.za, 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 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 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, 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

Samples: www.emta.ee, internationaltaxtreaty.com, 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, 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 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, 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

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, 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 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, 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: Agreement, Agreement, Agreement

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, 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: internationaltaxtreaty.com, Double Taxation Avoidance 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, 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 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 6 contracts

Samples: Trinidad and Tobago, www.investmentfiji.org.fj, 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 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, also apply to persons who are not residents of one or both of the Contracting States.

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 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 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: 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, 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 5 contracts

Samples: www.vmi.lt, www.emta.ee, internationaltaxtreaty.com

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, 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, 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: Agreement, www.incometaxindia.gov.in, 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 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, 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 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 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, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also 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 With Turkey

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 4 contracts

Samples: Taxation Avoidance Agreement, 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 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 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 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 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: internationaltaxtreaty.com, Agreement, 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, 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 4 contracts

Samples: Agreement, Agreement, 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 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, 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: 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 therewith 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, 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: franceintheus.org, www.irs.gov, franceintheus.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, in particular with respect to residence, 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. 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, Agreement

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 therewithconnected, 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, in particular with respect to residence, are is or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also 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 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 In particular, nationals of a Contracting State who are taxable in the other Contracting State shall, notwithstanding the provisions of Article 1, also apply to persons who if they are not residents of one or both that other Contracting State, receive any personal allowances, reliefs and reductions for taxation purposes on account of the civil status which that other Contracting StatesState grants to its residents.

Appears in 3 contracts

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

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 than 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, 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, 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 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 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 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 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, therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstancescircumstances are or may be subjected, 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: 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, 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 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, 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, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons 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 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 3 contracts

Samples: data.qanoon.om, www.bundesfinanzministerium.de, internationaltaxtreaty.com

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 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, Cyprus Double Taxation Agreement, Cyprus Double Taxation Agreement

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, 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: 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, 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, 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, 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 2 contracts

Samples: kgd.gov.kz, kgd.gov.kz

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 2 contracts

Samples: workarea.et-gw.eu, 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, 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

Samples: 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 StatesContractingStates.

Appears in 2 contracts

Samples: Agreement, Agreement

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, 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, 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: Tax Agreement, gazettes.africa

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 ot 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 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, 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, 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 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 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, 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 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. 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 2 contracts

Samples: 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, 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 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 connnected 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: 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 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 circumstances 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

AutoNDA by SimpleDocs

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, 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, 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: 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 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 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, in particular with respect to residence, 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 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, 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, Agreement

NON-DISCRIMINATION. 1. Nationals The 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, 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, 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 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.jlsk-group.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 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: internationaltaxtreaty.com, theocharides.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, 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: 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, 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 especially in terms of Article 1, also apply to persons who are not residents of one or both of the Contracting Statesresidence.

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, 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: internationaltaxtreaty.com, www.midlandconsult.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, circumstances are or may be subjected, especially in terms of residence. This provision shall, notwithstanding the The provisions of Article 11 notwithstanding, this present provisions shall also apply to persons who are not residents of one or both of neither of the Contracting StatesSates.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, 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, 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: www.firs.gov.ng, aopsglobal-ng.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 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, in particular with respect to residence, circumstances are or may be subjected. This provision shall, notwithstanding the provisions especially in terms of Article 1, also apply to persons who are not residents of one or both of the Contracting Statesresidence.

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, 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 2 contracts

Samples: Double Taxation Avoidance Agreement, kgd.gov.kz

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 2 contracts

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

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

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, 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 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, 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 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 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 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 Contracting State in the same circumstances, in particular with respect to residence, 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, which is other or more burdensome than the taxation and connected 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, 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 mo- re burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstancescircumstan- ces, 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 Contrac- ting States.

Appears in 2 contracts

Samples: www.droit-afrique.com, www.rra.gov.rw

NON-DISCRIMINATION. 1. 1 — Nationals of a Contracting State shall not be subjected sub- jected 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 article 1, also apply to persons who are not residents of one or both of the Contracting States.

Appears in 2 contracts

Samples: www.ibc-madeira.com, info.portaldasfinancas.gov.pt

NON-DISCRIMINATION. 1. Nationals Residents 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 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 shall not be construed as obliging a Contracting State to persons who are not grant to residents of one or both the other Contracting State any personal allowances, reliefs and deductions for taxation purposes which it grants to the residents of the Contracting Statesfirst-mentioned State.

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, 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 11 (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 requirements connected therewith, therewith which is other or more burdensome than the taxation and connected requirements 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 1 contract

Samples: Agreement

NON-DISCRIMINATION. (1. ) Nationals of a Contracting State contracting state shall not be subjected in the other Contracting State 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 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 1 contract

Samples: 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 connnected 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 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, 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 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 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.States.‌

Appears in 1 contract

Samples: 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, 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, 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 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, in particular with respect to residence, are or may be subjectedobjected. 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.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 residents 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 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, 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 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 than 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 Notwithstanding the provisions of paragraph “a" of Article 15, also this shall apply to persons who are not residents of one or both of the either Contracting StatesState.

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 requirements connected therewith, therewith which is other or more burdensome than the taxation and connected requirements 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 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 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 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 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 1 contract

Samples: Kuwait Double Taxation Agreement

Time is Money Join Law Insider Premium to draft better contracts faster.