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<h1>Article 24: Double Tax Agreement Ensures Non-Discriminatory Taxation Between States, Protecting Nationals and Enterprises Equally.</h1> Article 24 of the Double Tax Avoidance Agreement between two contracting states prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than residents 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 that on local enterprises. The article does not require states to extend personal tax benefits to non-residents. Enterprises owned by residents of one state should not face more burdensome taxation in the other state compared to similar local enterprises.