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of <h1>Equal Tax Treatment for Nationals and Stateless Persons in International Agreements Prevents Discriminatory Fiscal Practices</h1> The statutory provision outlines non-discrimination principles in taxation for international agreements. It ensures nationals and stateless persons are not subjected to more burdensome taxation compared to local residents. The provisions cover taxation of permanent establishments, deductibility of payments, and enterprise treatment, applying to all tax types regardless of state differences. The article aims to prevent discriminatory tax practices between contracting states and protect taxpayers' equal treatment.
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