Taxation of unlisted income: domestic law governs taxation unless the convention expressly provides otherwise between treaty parties. Income not expressly mentioned in the Convention remains subject to the domestic taxation laws of each Contracting State unless the Convention contains an ... Summary
Taxation of unlisted income: domestic law governs taxation unless the convention expressly provides otherwise between treaty parties.
Income not expressly mentioned in the Convention remains subject to the domestic taxation laws of each Contracting State unless the Convention contains an explicit provision to the contrary, preserving each party's ordinary statutory taxing authority over categories of income not specifically dealt with by the treaty.
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