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of <h1>Uganda's DTAA Article 24: Ensures Non-Discrimination in Taxation for Nationals and Enterprises Across Contracting States.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Uganda and another Contracting State addresses non-discrimination in taxation. It mandates that nationals of one state should not face more burdensome taxation in the other state than the nationals of that state under similar conditions. This principle also applies to permanent establishments and enterprises owned or controlled by residents of the other state, ensuring they are not taxed less favorably than local enterprises. Additionally, interest and royalties paid to residents of the other state should be deductible under the same conditions as payments to local residents, except where specified exceptions apply.
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