Taxes on income and capital: Treaty defines covered taxes, lists domestic taxes, and extends to similar future levies. Article 2 limits the Treaty's scope to taxes on income and capital levied by a Contracting State or its subdivisions, includes taxes on total income, total capital, elements such as gains from alienation and wages, lists existing covered taxes for India and Georgia, and extends coverage to identical or substantially similar taxes introduced later, with a reciprocal duty to notify 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 and capital: Treaty defines covered taxes, lists domestic taxes, and extends to similar future levies.
Article 2 limits the Treaty's scope to taxes on income and capital levied by a Contracting State or its subdivisions, includes taxes on total income, total capital, elements such as gains from alienation and wages, lists existing covered taxes for India and Georgia, and extends coverage to identical or substantially similar taxes introduced later, with a reciprocal duty to notify significant tax law changes.
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