Tax coverage defines domestic and future similar taxes and requires mutual notification of substantial changes. Article 3 defines the scope of taxes covered by the Agreement as taxes of every kind and description levied by central, sub national or local authorities in one Contracting State and taxes of every kind and description in the other, and extends coverage to identical or substantially similar taxes enacted thereafter; it also requires competent authorities to notify each other of substantial changes to taxation or information gathering measures within a reasonable time.
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.
Tax coverage defines domestic and future similar taxes and requires mutual notification of substantial changes.
Article 3 defines the scope of taxes covered by the Agreement as taxes of every kind and description levied by central, sub national or local authorities in one Contracting State and taxes of every kind and description in the other, and extends coverage to identical or substantially similar taxes enacted thereafter; it also requires competent authorities to notify each other of substantial changes to taxation or information gathering measures within a reasonable time.
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