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of <h1>DTAA Article 24: Ensures Tax Equality Between Nationals and Enterprises of Contracting States, Prohibiting Discrimination in Taxation.</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between Korea and another Contracting State ensures non-discrimination in taxation. Nationals of one state should not face more burdensome taxes in the other state than those faced by its own nationals. Enterprises with permanent establishments in the other state should not be taxed less favorably than local enterprises. Interest, royalties, and other disbursements paid to residents of the other state should be deductible under the same conditions as if paid to local residents. Enterprises partly owned by residents of the other state should not face more burdensome taxation than similar local enterprises. These provisions apply to all types of taxes.
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