Tax convention scope defines covered income and corporation taxes and extends application to identical or similar future taxes. Article 2 designates as Japanese tax the income tax and corporation tax, and as Indian tax the income-tax including any surcharge. It extends the ... Summary
Tax convention scope defines covered income and corporation taxes and extends application to identical or similar future taxes.
Article 2 designates as Japanese tax the income tax and corporation tax, and as Indian tax the income-tax including any surcharge. It extends the Convention to identical or substantially similar taxes enacted after signature, whether replacing or supplementing the listed taxes, and requires competent authorities to notify each other of substantial changes in taxation laws within a reasonable period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.