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of <h1>Article 24 of OECD & UN Models: Ensures Non-Discrimination in Taxation Based on Nationality, Protecting Stateless Persons and Enterprises.</h1> Article 24 of the OECD and UN Model Tax Conventions addresses non-discrimination in taxation between Contracting States. It prohibits taxation based on nationality, ensuring nationals of one state are not taxed more heavily than those of the other state in similar circumstances. Stateless persons and permanent establishments are also protected from discriminatory taxation. Enterprises owned by residents from the other state should not face more burdensome taxation than similar domestic enterprises. The article applies to all forms of taxes, and while the UN Model largely mirrors the OECD Model, it includes additional provisions on deductibility of payments related to digital services.
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