Taxes on income and capital defined broadly under the DTAA to include specified national taxes and similar future levies. Taxes on income and on capital are defined to include taxes on total income or capital, components of income or capital, gains from alienation, and taxes on total wages; the Agreement covers specified Indian income and wealth taxes and enumerated Norwegian taxes, and extends to identical or substantially similar taxes introduced after signature with a mutual notification duty for significant legal 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 defined broadly under the DTAA to include specified national taxes and similar future levies.
Taxes on income and on capital are defined to include taxes on total income or capital, components of income or capital, gains from alienation, and taxes on total wages; the Agreement covers specified Indian income and wealth taxes and enumerated Norwegian taxes, and extends to identical or substantially similar taxes introduced after signature with a mutual notification duty for significant legal changes.
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