Taxes covered: treaty applies to all current and substantially similar future taxes, with mutual notification of changes. Article 3 provides that the Agreement applies to taxes of every kind and description imposed by a Contracting Party and extends to identical or substantially similar taxes enacted after signature; competent authorities must notify each other of substantial changes to taxation and related 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: treaty applies to all current and substantially similar future taxes, with mutual notification of changes.
Article 3 provides that the Agreement applies to taxes of every kind and description imposed by a Contracting Party and extends to identical or substantially similar taxes enacted after signature; competent authorities must notify each other of substantial changes to taxation and related information gathering measures affecting obligations under the Agreement.
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