Non-discrimination in taxation ensures equal tax treatment for foreign nationals and enterprises, restricting more burdensome tax measures. Non-discrimination requires that nationals and enterprises of one State not be subjected in the other State to taxation or related requirements that are different or more burdensome than those applying to comparable nationals or enterprises of that other State. Permanent establishments must receive no less favourable taxation than domestic enterprises, subject to an exception for personal allowances. Interest, royalties and debts payable to residents of the other State must be deductible on the same conditions as if payable to residents, and enterprises partly or wholly owned or controlled by residents of the other State must not face more burdensome taxation than similar domestic enterprises.