TMI BlogNon-DiscriminationX X X X Extracts X X X X X X X X Extracts X X X X ..... ticular 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. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favorably levied in that other State than the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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