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<h1>Cyprus DTAA Article 26: Ensures Non-Discrimination in Taxation for Nationals and Enterprises Until March 31, 2017.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between Cyprus and another contracting state, effective until March 31, 2017, addresses non-discrimination in taxation. Nationals of one contracting state should not face more burdensome tax requirements in the other state than those imposed on its own nationals under similar circumstances. Taxation on a permanent establishment of an enterprise from one state should not be less favorable than that on local enterprises conducting similar activities. The article does not require a state to provide tax benefits to non-residents and ensures enterprises owned by residents of the other state are not discriminated against in taxation.