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of <h1>Article 24 of Double Taxation Agreement ensures non-discrimination in taxation for foreign nationals and enterprises.</h1> Article 24 of the Double Taxation Avoidance Agreement between two Contracting States mandates non-discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than locals in similar circumstances. Taxation on a permanent establishment of a foreign enterprise should be no less favorable than for local enterprises. Interest, royalties, and disbursements to residents of the other state should be deductible under the same conditions as domestic payments. Enterprises owned by foreign residents should not face more burdensome taxation than similar local enterprises. These provisions apply to all types of taxes.
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