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of <h1>Non-Discrimination in Taxation: Article 24 Ensures Equal Tax Treatment for Nationals and Enterprises Across Contracting States.</h1> Article 24 of the Double Tax Avoidance Agreement between two Contracting States addresses non-discrimination in taxation. It ensures that nationals of one state are not subjected to more burdensome taxation in the other state than its own nationals under similar circumstances. Taxation on a permanent establishment of an enterprise from one state in the other state should be no less favorable than that on local enterprises. The article does not require states to extend personal tax benefits to non-residents. Enterprises controlled by residents of one state should not face more burdensome taxation in the other state than similar local enterprises.
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