Non-discrimination in double tax treaties

Copyright © 2025 LexisNexis
Published by a LexisNexis Tax expert
Practice notes

Non-discrimination in double tax treaties

Copyright © 2025 LexisNexis

Published by a LexisNexis Tax expert

Practice notes
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Non-discrimination and Article 24 of the oecd model convention

Non-discrimination is a term that is used generally to deal with preventing one person from being treated more harshly than another, usually on grounds which it is agreed are unjustified, where such persons are in situations regarded as comparable with one another.

Article 24 of the Organisation for Economic Co-operation and Development (OECD) model tax convention (OECD MTC) deals with the elimination of tax discrimination by affording specific protections for particular groups of persons against particular types of tax-related discrimination.

Article 24 of the OECD MTC broadly deals with the following five types of discrimination:

  1. •

    paragraph (1) establishes the principle that tax discrimination on the grounds of nationality is forbidden and that the nationals (whether individuals or companies) of one contracting state shall not be subject in the other contracting state to any taxation requirements which are more burdensome than those to which nationals of the other contracting state are subject in the same circumstances

  2. •

    paragraph (2) provides similar protection for stateless persons

  3. •

    paragraph (3) prevents a

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United Kingdom
Key definition:
Discrimination definition
What does Discrimination mean?

It is unlawful to discriminate on the grounds of sex, marital status, civil partner status, race, colour, nationality, ethnic or national origin, religion or belief, sexual orientation, disability and age.

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