Taxes on income: treaty covers domestic income taxes and extends to identical or substantially similar successor taxes. The Agreement applies to taxes on income imposed on behalf of a Contracting State or its political sub divisions or local authorities, irrespective of how ... Summary
Taxes on income: treaty covers domestic income taxes and extends to identical or substantially similar successor taxes.
The Agreement applies to taxes on income imposed on behalf of a Contracting State or its political sub divisions or local authorities, irrespective of how they are levied. It treats as taxes on income all taxes on total income or elements of income, including gains from alienation and taxes on wages or salaries; it applies to specified existing domestic income taxes (Indian income tax, including surcharge; Estonian income tax) and to any identical or substantially similar taxes introduced subsequently, with competent authorities required to notify each other of significant tax-law changes.
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