Tax treaty scope extends to present and future identical or similar taxes subject to mutual agreement. The Agreement covers all taxes levied in India by the Central Government or political subdivisions and all taxes levied in the Macao Special ... Summary
Tax treaty scope extends to present and future identical or similar taxes subject to mutual agreement.
The Agreement covers all taxes levied in India by the Central Government or political subdivisions and all taxes levied in the Macao Special Administrative Region; it applies to identical taxes introduced after entry into force and to substantially similar taxes upon agreement by the competent authorities, and permits expansion or modification of covered taxes by exchange of letters with mandatory notification of substantial changes to taxation and information gathering measures.
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