Taxes on income: treaty covers contracting states' income taxes and similar future levies with mutual notification. Article 2 limits the treaty to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income, elements of income, gains from alienation, and wages or salaries. It lists covered existing taxes for each Contracting State and extends coverage to identical or substantially similar taxes enacted after signature, with a requirement that competent authorities notify each other of significant changes in tax law.
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 covers contracting states' income taxes and similar future levies with mutual notification.
Article 2 limits the treaty to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income, elements of income, gains from alienation, and wages or salaries. It lists covered existing taxes for each Contracting State and extends coverage to identical or substantially similar taxes enacted after signature, with a requirement that competent authorities notify each other of significant changes in tax law.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
