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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 of DTAA Ensures Equal Tax Treatment for Nationals and Enterprises Across Contracting States</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between two contracting states prohibits discrimination in taxation. Nationals of one state should not face more burdensome tax requirements 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 state should not be less favorable than for local enterprises. Payments such as interest and royalties should be deductible under the same conditions as local transactions. Enterprises controlled by residents of one state should not face more burdensome taxes than similar local enterprises. These provisions apply to all types of taxes.
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