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of <h1>DTAA Article 24: Ensures Equal Tax Treatment for Nationals and Enterprises, Prevents Discrimination in Cross-Border Taxation.</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between Taipei and another territory addresses non-discrimination in taxation. It mandates that nationals of one territory should not face more burdensome taxation in the other territory compared to its own nationals in similar circumstances. Taxation on a permanent establishment in the other territory should not be less favorable than for local enterprises. Interest, royalties, and other payments to residents of the other territory must be deductible under the same conditions as payments to local residents. Enterprises owned by residents of the other territory should not face discriminatory taxation compared to similar local enterprises. These provisions apply to taxes covered by the agreement.
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