Taxes on income: treaty scope covers income, gains, and wages and requires notification of significant tax-law changes. Article 2 defines the treaty's scope to include taxes on income imposed by a Contracting State or its political subdivisions, covering taxes on total income and on elements of income, including gains from alienation and taxes on wages or salaries; it lists current domestic income taxes in each State and extends coverage to identical or substantially similar taxes enacted later, with a mutual notification duty for 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: treaty scope covers income, gains, and wages and requires notification of significant tax-law changes.
Article 2 defines the treaty's scope to include taxes on income imposed by a Contracting State or its political subdivisions, covering taxes on total income and on elements of income, including gains from alienation and taxes on wages or salaries; it lists current domestic income taxes in each State and extends coverage to identical or substantially similar taxes enacted later, with a mutual notification duty for significant tax-law changes.
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