Taxes on income: treaty covers specified income taxes and their identical successors, with mutual notification of legal changes. The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, covering total income and specific income elements (including ... Summary
Taxes on income: treaty covers specified income taxes and their identical successors, with mutual notification of legal changes.
The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, covering total income and specific income elements (including gains from alienation and payroll taxes), lists the principal domestic taxes to which it applies in each State, and extends to identical or substantially similar taxes enacted after signature, with a mutual obligation for competent authorities to notify significant changes in taxation laws.
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