Taxes on income and capital: Convention defines covered taxes and extends to substantially similar future taxes with mutual notification. The Convention governs taxes on income and on capital imposed by a Contracting State or its subdivisions, covering taxes on total income or capital and components such as gains from alienation, payroll-style taxes and capital appreciation. It lists existing taxable instruments in each State and extends to identical or substantially similar taxes introduced later; competent authorities must notify one another of substantial changes in tax law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxes on income and capital: Convention defines covered taxes and extends to substantially similar future taxes with mutual notification.
The Convention governs taxes on income and on capital imposed by a Contracting State or its subdivisions, covering taxes on total income or capital and components such as gains from alienation, payroll-style taxes and capital appreciation. It lists existing taxable instruments in each State and extends to identical or substantially similar taxes introduced later; competent authorities must notify one another of substantial changes in tax law.
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