Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Article 24 of DTAA: Ensures non-discrimination in taxation between Contracting States, promoting fair treatment for nationals and enterprises.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States ensures non-discrimination in taxation. Nationals of one state should not face more burdensome taxes in the other state than its own nationals in similar circumstances. Permanent establishments of enterprises from one state must not be taxed less favorably than local enterprises. Interest, royalties, and other payments between enterprises of the two states should be deductible under the same conditions as domestic transactions. Enterprises controlled by residents of the other state should not face more burdensome taxation than similar local enterprises.