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          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.

          <h1>Taxes on income: treaty covers national income taxes and similar successor levies, with notification of significant law changes.</h1> The Agreement covers taxes on income imposed by a Contracting State or its sub divisions, including taxes on total income, elements of income such as gains from alienation and payroll taxes. It applies to specified domestic income taxes and to identical or substantially similar taxes enacted thereafter, with a requirement for competent authorities to notify significant tax law changes.

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