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of <h1>Double Taxation Agreement Article 25: Ensuring Non-Discrimination in Taxation for Nationals and Enterprises of Contracting States.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between two contracting states establishes non-discrimination principles in taxation. Nationals of one state should not face more burdensome tax requirements in the other state than local nationals in similar circumstances. Taxation on a permanent establishment should not be less favorable than for local enterprises conducting similar activities, although higher rates on profits are allowed under certain conditions. Payments such as interest and royalties between enterprises of the contracting states should be deductible under the same conditions as domestic payments. Enterprises owned or controlled by residents of the other state should not face more burdensome taxation than similar local enterprises. The article does not require states to provide personal tax allowances to residents of the other state.
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