Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Non-Discrimination in Taxation Mandated by Article 24 of DTAA: Equal Tax Treatment for Nationals and Enterprises.</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses non-discrimination in taxation. It mandates that nationals of one state should not face more burdensome taxation in the other state than its own nationals. Similarly, a permanent establishment of an enterprise from one state in the other state should not be taxed less favorably than local enterprises. The article also ensures that enterprises owned or controlled by residents of the other state are not subjected to more burdensome taxation compared to similar enterprises owned by residents of a third state. The term 'taxation' refers to taxes covered by the convention.
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