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of <h1>Article 24 of DTAA Ensures Non-Discrimination in Taxation Between Two States, Promoting Fair Treatment for Nationals and Enterprises.</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States establishes non-discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state compared to its own nationals in similar circumstances. Permanent establishments of enterprises from one state in the other state should not be taxed less favorably than local enterprises. Interest, royalties, and other payments between enterprises of the two states should be deductible under the same conditions. Enterprises owned by residents of the other state should not face more burdensome taxation. These provisions apply to all types of taxes.
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