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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>DTAA Article 23: Prevents Tax Discrimination Between Nationals and Enterprises of Contracting States, Ensures Equal Tax Treatment</h1> Article 23 of the Double Tax Avoidance Agreement (DTAA) between two contracting states, including Bhutan, prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxes in the other state compared to its own nationals. Taxation on a permanent establishment in one state should be no less favorable than on local enterprises. Interest, royalties, and disbursements between enterprises of the two states should be deductible under the same conditions. Enterprises owned by residents of the other state should not face harsher taxation than similar local enterprises. 'Taxation' refers to taxes covered by the agreement.
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