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ESPECIAL FEATURES

CHAPTER VI; SPECIAL PROVISIONS
ARTICLE 24:
NON-DISCRIMINATION

114. Scope.
115. Same circumstances and same activities.
116. Taxation and any requirement connected therewith.
116.1 Other or more ‘burdensome’ taxation.
117. Nationality of a state.
118. Stateless persons.
119. Discrimination between domestic enterprise and permanent establishment of foreign enterprise not permitted.
120. Discrimination as regards deductibility of expenses.

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