(a) to apply the relevant provisions of their tax law which distinguish between taxpayers who are not in the same situation with regard to their place of residence or with regard to the place where their capital is invested;
(a) forálacha ábhartha a ndlí cánach a chur chun feidhme a idirdhealaíonn idir cáiníocóirí nach bhfuil sa chor céanna maidir lena n-áit chónaithe nó maidir leis an áit ina bhfuil a gcuid caipitil infheistithe;