DT: Barbados: double taxation agreement, Article 26: Non-discrimination
(1) The residents of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which the residents of that other State in the same circumstances are or may be subjected.
(2) Subject to the provisions of paragraph (5) of Article 6 of this Agreement, 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.
(3) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first- mentioned State are or may be subjected.
(4) In this Article the term `taxation` means taxes of every kind and description.
(5) Nothing contained in this Article shall be construed as obliging either of the Contracting States to grant to persons not resident in that State those personal allowances and reliefs for tax purposes which are by law available only to persons who are so resident, nor as restricting the taxation of dividends paid to a company which is a resident of the other Contracting State.