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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 24 of Double Taxation Avoidance Agreement Ensures Non-Discriminatory Tax Treatment Between Contracting States</h1> Article 24 of the Double Taxation Avoidance Agreement between two Contracting States prohibits discrimination in taxation. Nationals of one state should not face more burdensome tax requirements in the other state than those faced by its own nationals in similar circumstances. Permanent establishments of enterprises from one state should not be taxed less favorably than local enterprises. Interest, royalties, and other payments should be deductible under the same conditions regardless of the recipient's residency. Enterprises owned by residents of the other state should not face more burdensome taxation than similar local enterprises. These provisions apply to all taxes covered by the agreement.
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