Taxes on income defined to include gains and wages; treaty covers current and substantially similar future taxes. The agreement applies to taxes on income imposed by a Contracting State or its subdivisions, treating as such taxes on total income and elements of ... Summary
Taxes on income defined to include gains and wages; treaty covers current and substantially similar future taxes.
The agreement applies to taxes on income imposed by a Contracting State or its subdivisions, treating as such taxes on total income and elements of income, including gains from alienation and taxes on wages. It expressly covers India's income tax (including surcharge) and Thailand's income tax and petroleum income tax, and extends to identical or substantially similar taxes enacted after signature; competent authorities must notify each other of significant changes in taxation laws.
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