Art. 27
(PCA Tajikistan: Article 87)
In vigore dal 11 ott 2004
Article 27
(PCA Tajikistan: Article 87)
1. In the fields covered by this Agreement and without prejudice to any special provisions contained therein:
—
the arrangements applied by the Republic of Tajikistan in respect of the Community shall not give rise to any discrimination between the Member States, their nationals or their companies or firms,
—
the arrangements applied by the Community in respect of the Republic of Tajikistan shall not give rise to any discrimination between Tajik nationals, companies or firms.
2. The provisions of paragraph 1 are without prejudice to the right of the Parties to apply the relevant provisions of their fiscal legislation to taxpayers who are not in identical situations as regards their place of residence.
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Proeli:dec:2004:754:oj#art-27