Non-discrimination in taxation ensures nationals and enterprises are not subject to more burdensome tax treatment under the treaty. Article 24 requires that nationals and enterprises of one Contracting State not be subjected in the other State to taxation or related requirements that are different or more burdensome than those applied to comparable nationals or enterprises; it mandates equal treatment for permanent establishments and for enterprises owned or controlled by residents of the other State, while preserving the right of a State not to grant resident-only personal allowances, reliefs, reductions or deductions; 'taxation' refers to the taxes covered by the Convention.