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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 in DTAA Ensures Non-Discriminatory Taxation for Nationals and Enterprises Across Contracting States.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States mandates non-discriminatory taxation practices. Nationals of one state should not face more burdensome taxation in the other state than its own nationals in similar circumstances. Similarly, permanent establishments of enterprises from one state should not be taxed less favorably than local enterprises conducting similar activities. The article does not require states to extend tax benefits to non-residents that are available to residents. Enterprises owned or controlled by residents of the other state should not face more burdensome taxation than similar local enterprises. 'Taxation' refers to taxes covered by the agreement.
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