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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 of Double Tax Avoidance Agreement Ensures Non-Discriminatory Tax Treatment Between Contracting States' Nationals and Enterprises.</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 tax requirements in the other state than its own nationals in similar circumstances. This applies to both residents and non-residents. Permanent establishments of enterprises should not be taxed less favorably than local enterprises. Interest, royalties, and disbursements between enterprises of the two states should be deductible under similar conditions. Enterprises controlled by residents of the other state should not face discriminatory taxation. These provisions apply to all types of taxes.
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