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of <h1>Double Taxation Agreement Article 24 Ensures Equal Tax Treatment, Prohibits Discrimination Between Nationals of Contracting States.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States addresses non-discrimination in taxation. It ensures that nationals and enterprises of one State are not subjected to more burdensome taxation in the other State than those faced by nationals and enterprises of the latter State under similar circumstances. The article mandates equal treatment for permanent establishments and allows for deductions of payments between enterprises of the two States under similar conditions. However, it does not require granting personal tax allowances based on civil status or family responsibilities to non-residents. The provisions apply solely to taxes covered by the agreement.
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