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of <h1>Article 24 of DTAA Ensures Non-Discrimination in Taxation Between Contracting States for Fair Treatment of Nationals and Enterprises.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States addresses non-discrimination in taxation. It ensures that nationals and enterprises of one state are not subjected to more burdensome taxation in the other state than those faced by nationals and enterprises of that state in similar circumstances. The article extends to non-residents and covers permanent establishments, ensuring fair taxation compared to local enterprises. It also mandates equal treatment for deductions of interest, royalties, and other payments between enterprises of the two states. The provisions apply to all types of taxes, ensuring comprehensive non-discrimination.
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