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<h1>Article 25 of DTAA ensures non-discriminatory taxation between contracting states, protecting foreign nationals and enterprises.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses non-discrimination in taxation. It ensures that nationals or enterprises of one state are not subjected to more burdensome taxation in the other state than local nationals or enterprises in similar circumstances. It applies to both residents and non-residents. Taxation on a permanent establishment of an enterprise from one state in the other state should be no less favorable than that on local enterprises. Payments like interest and royalties between enterprises of the contracting states should be deductible under equal conditions. These provisions apply to taxes covered by the agreement.