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of <h1>Article 25 of DTAA: Non-Discrimination in Taxation for Nationals and Enterprises from Contracting States</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between Finland and another contracting state outlines non-discrimination principles. Nationals of one state should not face more burdensome taxation in the other state than nationals of the latter state under similar conditions. Taxation on a permanent establishment of an enterprise from one state in the other state should not be less favorable than taxation on local enterprises. The article does not require states to extend personal tax allowances to non-residents or compute shipping profits similarly. Enterprises owned by residents of the other state should not face discriminatory taxation. These provisions apply to all taxes covered by the convention.
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