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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>DTAA Article 24 Ensures Non-Discrimination: Nationals and Enterprises Should Face Equal Tax Treatment Across Contracting States</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 nationals of the latter face under similar conditions. Taxation on a permanent establishment should be as favorable as that on local enterprises. Differences in tax rates on profits of permanent establishments do not constitute discrimination. The article does not require states to extend personal tax allowances to residents of the other state. Payments like interest and royalties should be deductible under similar conditions, and enterprises owned by residents of the other state should not face discriminatory taxation.
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