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of <h1>Article 25 of Double Tax Avoidance Agreement Ensures Non-Discriminatory Taxation Between Contracting States</h1> Article 25 of the Double Tax Avoidance Agreement between two Contracting States prohibits discrimination in taxation matters. Nationals of one state should not face more burdensome taxes in the other state compared to its own nationals. Enterprises with a permanent establishment in the other state must be taxed equally to local enterprises. Companies owned or controlled by residents of the other state must not face more onerous taxation than similar local enterprises. Interest, royalties, and other payments to residents of the other state should be deductible under the same conditions as payments to local residents. These provisions apply to all types of taxes.
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