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of <h1>Article 25 of Double Tax Agreement: No Discrimination in Taxation for Nationals and Enterprises Across Contracting States.</h1> Article 25 of the Double Tax Avoidance Agreement between Malta and another Contracting State prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than local nationals in similar circumstances. Taxation on a permanent establishment should not be less favorable than that on local enterprises performing similar activities. Interest, royalties, and fees paid to residents of the other state should be deductible under the same conditions as payments to local residents. Enterprises with foreign ownership should not face more burdensome taxation than similar local enterprises. The article does not require granting personal tax allowances to foreign residents.
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