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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>DTAA Article 24: Prevents Tax Discrimination Between Nationals and Enterprises Across Contracting States, Ensuring Equal Treatment.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than nationals of that state in similar circumstances. Taxation on a permanent establishment of an enterprise from one state in the other state should not be less favorable than for local enterprises. Additionally, enterprises owned by residents of the other state should not face more burdensome requirements than similar local enterprises. Interest, royalties, and other payments to residents of the other state should be deductible under the same conditions as payments to local residents.
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