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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 26: Prevents Tax Discrimination Between Nationals; Equal Tax Deductions for Interest and Royalties Allowed Until March 31, 2012.</h1> Article 26 of the Double Taxation Avoidance Agreement between two contracting states, effective until March 31, 2012, prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than nationals of that state in similar circumstances. Stateless persons and enterprises with permanent establishments are also protected from discriminatory taxation. The article allows for deductions of interest, royalties, and debts under similar conditions for residents of either state. However, it does not require states to extend tax benefits to non-residents or non-nationals, except under specific conditions outlined in other articles.
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