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of <h1>Article 25 of Double Tax Avoidance Agreement Prohibits Discriminatory Taxation Practices Between Contracting States</h1> Article 25 of the Double Tax Avoidance Agreement between two contracting states prohibits discriminatory taxation practices. Nationals of one state should not face more burdensome taxation in the other state than nationals of the latter under similar circumstances. Enterprises with permanent establishments in the other state should not be taxed less favorably than local enterprises. Companies owned or controlled by residents of the other state should not face more burdensome taxation than similar local enterprises. Interest, royalties, and disbursements paid to residents of the other state should be deductible under the same conditions as payments to local residents. These provisions apply to taxes covered by the agreement.
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