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of <h1>Non-Discrimination in Taxation: Article 26 Ensures Equal Tax Treatment for Nationals and Enterprises Under Double Tax Agreement</h1> Article 26 of the Double Tax Avoidance Agreement between two Contracting States addresses non-discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than nationals of that state under similar circumstances. Taxation on a permanent establishment in one state should not be less favorable than that on local enterprises conducting similar activities. The article does not require a state to extend personal tax benefits to non-residents. Enterprises owned or controlled by residents of the other state should not face more burdensome taxation than similar local enterprises. The term 'taxation' refers to taxes covered by the convention.
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