TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 24 of DTAA: Prohibits Tax Discrimination Between Nationals and Enterprises of Contracting States. Equal Tax Treatment Required.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxes in the other state than those faced by its own nationals under similar circumstances. Permanent establishments of enterprises from one state in the other should not be taxed less favorably than local enterprises. Enterprises owned by residents of the other state should not face more burdensome taxes than similar local enterprises. Interest, royalties, and similar payments should be deductible under the same conditions as payments to local residents. These provisions apply to all types of taxes.
TaxTMI 
TaxTMI 
