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of <h1>Article 25 of DTAA: Prohibits Discrimination in Taxation Between Contracting States, Ensures Equal Treatment for Nationals and Enterprises.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than its own nationals in similar circumstances. Taxation on a permanent establishment of an enterprise should be no less favorable than that on local enterprises. Enterprises owned by residents of the other state should not face more burdensome taxation. Interest, royalties, and other payments to residents of the other state should be deductible under the same conditions as payments to local residents. The term 'taxation' refers to taxes covered by the agreement.
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