TMI BlogNon-DiscriminationX X X X Extracts X X X X X X X X Extracts X X X X ..... and under the same conditions are or may be subjected. 2. The taxation on 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 conditions. This provision sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar enterprises of that first-mentioned State are or may be subjected in the same circumstances and under the same conditions. 4. Nothing contained in paragraphs 1, 2 and 3 of this Article shall be construed as (a) obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs, reductions and deductions which it grants to its own residents; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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