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of <h1>Article 26 of Double Tax Agreement: Ensures Non-Discrimination in Taxation for Nationals and Enterprises Across Contracting States.</h1> Article 26 of the Double Tax Avoidance Agreement between two Contracting States ensures non-discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than the nationals of that state under similar circumstances. Permanent establishments of enterprises from one state in the other should not be taxed less favorably than local enterprises. Interest, royalties, and disbursements paid to residents of the other state should be deductible under the same conditions as payments to local residents. Enterprises controlled by residents of the other state should not face more burdensome taxation than similar local enterprises. These provisions apply to the taxes mentioned in Article 2.
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