With reference to Article. 24: (a) Stateless persons who are residents of a Contracting State shall not be subjected in either 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 the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected. (b) For the purposes of paragraph 4, it is understood that, for the purposes of allowing deduction of a payment of expenses to a non-resident, nothing in the said paragraph shall be construed as preventing a Contracting State from imposing any obligation to withholding tax from such payments.
Appears in 3 contracts
Sources: Double Taxation Agreement, Double Taxation Avoidance Agreement, Double Taxation Agreement