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of <h1>Article 26 of DTAA Ensures Non-Discriminatory Taxation for Nationals and Enterprises Until December 15, 2013.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States, effective until December 15, 2013, mandates non-discriminatory taxation. Nationals of one state should not face more burdensome tax requirements in the other state than local nationals under similar conditions. Taxation on a permanent establishment of a foreign enterprise should not be less favorable than that on local enterprises conducting similar activities. 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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