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of <h1>Non-Discrimination in Taxation: Article 24 of DTAA Ensures Equal Treatment for Foreign and Stateless Persons Across States</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States outlines non-discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than local nationals under similar circumstances. Stateless persons are also protected from discriminatory taxation. Taxation on a permanent establishment should not be less favorable than that on local enterprises, although certain personal tax allowances are not required to be extended to foreign residents. Payments between enterprises of different states should be deductible under the same conditions. The article applies to all taxes, regardless of type.
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