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of <h1>Prohibition of Discrimination in Taxation Under Article 25 of the Double Tax Avoidance Agreement</h1> Article 25 of the Double Tax Avoidance Agreement between two Contracting States prohibits discrimination in taxation. Nationals of one state should not face more burdensome taxation in the other state than its own nationals under similar circumstances. A permanent establishment of an enterprise from one state in the other state should not be taxed less favorably than local enterprises conducting similar activities. However, states are not required to extend personal tax benefits to non-residents. Enterprises owned by residents of one state should not face more burdensome taxation in the other state than similar local enterprises. 'Taxation' refers to taxes covered by the Convention.
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