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 ... Summary
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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