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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 of DTAA: Prohibits Tax Discrimination Against Foreign Nationals and Enterprises in Contracting States</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than local nationals in similar situations. The same principle applies to enterprises, ensuring that a permanent establishment in one state is not taxed less favorably than local enterprises conducting similar activities. Enterprises controlled by residents of the other state should not face discriminatory taxation. Interest, royalties, and disbursements paid to residents of the other state must be deductible under the same conditions as payments to local residents. These provisions apply to all types of taxes.
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