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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 23 of DTAA: Prohibits Tax Discrimination Between Nationals and Enterprises of Contracting States, Ensuring Equal Treatment.</h1> Article 23 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States prohibits discrimination in taxation. Nationals from one state should not face more burdensome taxation in the other state than its own nationals under similar circumstances. Taxation on a permanent establishment of an enterprise from one state in the other should not be less favorable than that on local enterprises. The article does not require states to extend personal tax benefits to residents of the other state. Enterprises controlled by residents of the other state should not face discriminatory taxation. Certain payments to residents of the other state should be deductible under the same conditions as local payments.
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