(2) A legal person, partnership or association deriving its status as such from the law in one of the territories shall not be subjected in the other territory to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which a legal person, partnership or association deriving its status as such from the law in force in that other territory in the same circumstances, in particular with respect to residence, is or may be subjected.