Non-discrimination

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..... may be subjected. 2 . Subject to the provisions of paragraph 4 of Article 10, the taxation of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities in the same circumstances or under the same condition .....

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..... rements to which other similar enterprises of the first-mentioned State are or may be subjected in the same circumstances or under the same conditions. 4 . These provisions shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibili .....

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