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of <h1>Article 24 of Double Tax Agreement Ensures Non-Discrimination in Taxation for Nationals, Stateless Residents, and Cross-Border Enterprises.</h1> Article 24 of the Double Tax 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 local nationals in similar circumstances. Stateless residents are afforded the same protection. Taxation on a permanent establishment should not be less favorable than that on local enterprises. Interest, royalties, and other payments between states should be deductible under equal conditions. Enterprises owned by residents of one state should not face more burdensome taxation in the other state. These provisions apply to taxes covered by the Agreement.
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