Taxes on income: treaty defines covered income taxes, lists Syrian and Indian taxes, includes future similar taxes with mutual notification. The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income and income elements such as gains from alienation and wages. It lists existing Syrian income taxes and the Indian income tax (including surcharges) and extends to identical or substantially similar taxes enacted after signature, with a reciprocal obligation for competent authorities to notify substantial changes in taxation laws.
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 defines covered income taxes, lists Syrian and Indian taxes, includes future similar taxes with mutual notification.
The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income and income elements such as gains from alienation and wages. It lists existing Syrian income taxes and the Indian income tax (including surcharges) and extends to identical or substantially similar taxes enacted after signature, with a reciprocal obligation for competent authorities to notify substantial changes in taxation laws.
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