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of <h1>Article 24 of DTAA: Ensuring Non-Discriminatory Taxation Between Belgium and Partner State for Nationals and Enterprises.</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between Belgium and another contracting state outlines non-discrimination provisions. Nationals of one state should not face more burdensome taxation in the other state than local nationals in similar circumstances. Taxation on a permanent establishment of a foreign enterprise should not be less favorable than for local enterprises. However, exceptions allow a state to impose higher taxes on foreign enterprises' profits and permit Belgium to levy prepayments on dividends. Non-residents are not entitled to tax benefits exclusive to residents. Taxation refers to all taxes specified in the agreement.
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