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<h1>Indonesia's Double Tax Agreement: Article 24 Ensures Non-Discrimination in Taxation Between States</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between Indonesia and another contracting state outlines non-discrimination principles. Nationals of one state should not face more burdensome taxation in the other state than local nationals in similar circumstances. Permanent establishments of enterprises should not be taxed less favorably than local enterprises conducting similar activities. The article does not require states to extend tax benefits to non-residents. Enterprises owned or controlled by residents of the other state should not face more burdensome taxation than local enterprises in similar situations. 'Taxation' refers to taxes covered by the agreement.