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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>DTAA Article 26: Ensures fair taxation for nationals and enterprises between Tanzania and partner state, prohibiting discrimination.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between Tanzania and another Contracting State ensures non-discrimination in taxation. Nationals of one state should not face more burdensome taxes in the other state than those faced by nationals of the latter under similar circumstances. Permanent establishments of enterprises should be taxed no less favorably than local enterprises conducting similar activities. The article does not obligate states to extend tax benefits to non-residents that are available to residents. Enterprises owned 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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