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of <h1>Non-Discrimination in Taxation: Article 26 of DTAA Ensures Equal Tax Treatment for Nationals and Enterprises</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between the UK and another Contracting State addresses non-discrimination in taxation. It ensures that nationals of one state are not subjected to more burdensome taxation in the other state than its own nationals under similar circumstances. Taxation on permanent establishments of enterprises should not be less favorable compared to local enterprises. However, a state may tax profits from foreign enterprises at higher rates than domestic ones. The article does not obligate states to extend tax benefits to non-residents. The term 'taxation' refers to taxes covered by the Convention.
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