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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Non-discrimination in Taxation: Article 26 of Double Taxation Avoidance Agreement Ensures Fair Treatment Across Borders</h1> Article 26 of the Double Taxation Avoidance Agreement between two Contracting States ensures non-discrimination in taxation matters. Nationals of one state should not face more burdensome tax requirements in the other state than those imposed on its own nationals. Taxation on permanent establishments should not be less favorable than that on local enterprises conducting similar activities. Interest, royalties, and other payments to residents of the other state must be deductible under the same conditions as domestic payments. Enterprises owned by residents of the other state should not face more burdensome taxation than local enterprises. These provisions apply to taxes outlined in Article 2.
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