Taxes Covered under DTAA include all domestic and direct taxes; mutual notification required for substantial tax changes. Article 3 establishes the Agreement's tax scope: in India it covers taxes of every kind imposed by central, subnational or local authorities; in Bermuda it covers direct taxes of every kind imposed by central, subnational or local authorities. The Article extends coverage to identical or substantially similar taxes enacted after signature and requires the competent authorities to notify each other of substantial changes to taxation or information gathering measures affecting obligations under the Agreement.
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 Covered under DTAA include all domestic and direct taxes; mutual notification required for substantial tax changes.
Article 3 establishes the Agreement's tax scope: in India it covers taxes of every kind imposed by central, subnational or local authorities; in Bermuda it covers direct taxes of every kind imposed by central, subnational or local authorities. The Article extends coverage to identical or substantially similar taxes enacted after signature and requires the competent authorities to notify each other of substantial changes to taxation or information gathering measures affecting obligations under the Agreement.
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