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of <h1>Article 25 of Double Taxation Avoidance Agreement: Ensures Non-Discriminatory Taxation for Nationals and Enterprises Across Borders.</h1> Article 25 of the Double Taxation Avoidance Agreement between two Contracting States prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxes in the other state than local nationals in similar situations. Permanent establishments should not be taxed less favorably than local enterprises performing similar activities. Non-residents are not entitled to personal tax benefits available to residents. Enterprises owned by residents of the other state should not face discriminatory taxation. Interest, royalties, and debts to residents of the other state should be deductible under the same conditions as local transactions. Domestic tax benefits remain unaffected by this agreement.
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