Taxes on income: treaty covers current and future income taxes with a mutual notification obligation. Article 2 provides that the Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, and regards as taxes on income those ... Summary
Taxes on income: treaty covers current and future income taxes with a mutual notification obligation.
Article 2 provides that the Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, and regards as taxes on income those on total income or elements of income, including gains from alienation and taxes on wages or salaries. It identifies the existing covered taxes in India and Tajikistan and extends coverage to identical or substantially similar taxes enacted after signature, requiring competent authorities to notify each other of significant changes in taxation laws.
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