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of <h1>Article 25 of DTAA Ensures Non-Discriminatory Taxation for Nationals and Enterprises Across Contracting States</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states prohibits discrimination in taxation. Nationals of one state should not face more burdensome tax requirements in the other state than its own nationals 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 a local enterprise conducting similar activities. The article does not require a state to extend tax benefits to non-residents. Enterprises owned by residents of the other state should not face more burdensome taxation than similar local enterprises.
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