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of <h1>Article 24 of DTAA: Ensures Non-Discrimination in Taxation for Nationals, Stateless Persons, and Foreign Enterprises.</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between two contracting states ensures non-discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than nationals of that state in similar circumstances. Stateless persons are also protected from discriminatory taxation. Taxation on a permanent establishment should not be less favorable than that on local enterprises. Interest, royalties, and fees paid to residents of the other state should be deductible under the same conditions as payments to local residents. Enterprises controlled by residents of the other state should not face more burdensome taxation than similar local enterprises. These provisions apply to all types of taxes.
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