Taxes on income: treaty covers national and local income taxes, gains and wages, and future similar taxes. The Agreement applies to taxes on income imposed by a Contracting State or its sub divisions, including taxes on total income and on elements of income such as gains from alienation and wages, lists existing national taxes as examples of covered taxes, and extends to identical or substantially similar taxes introduced later while requiring mutual notification of significant tax law changes.
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: treaty covers national and local income taxes, gains and wages, and future similar taxes.
The Agreement applies to taxes on income imposed by a Contracting State or its sub divisions, including taxes on total income and on elements of income such as gains from alienation and wages, lists existing national taxes as examples of covered taxes, and extends to identical or substantially similar taxes introduced later while requiring mutual notification of significant tax law changes.
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