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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Non-Discrimination in Taxation: Article 24 of DTAA Ensures Fair Tax Treatment for Nationals and Enterprises Across Borders.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Canada and another Contracting State outlines non-discrimination provisions. It ensures that nationals of one state are not subjected to more burdensome taxation in the other state than its own nationals under similar circumstances. Permanent establishments of enterprises should not face less favorable taxation than local enterprises. The article does not require states to extend personal tax allowances to non-residents. Canada may impose additional taxes on earnings of Indian companies with permanent establishments in Canada, but not exceeding specified rates. Canadian companies may face higher tax rates in India, capped at a 15% difference. Enterprises owned by residents of the other state should not face more burdensome taxation than similar enterprises owned by third-state residents.
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