Taxes covered under the DTAA define taxable categories for India and Argentina and extend to substantially similar future taxes. The Agreement identifies covered taxes: India - all taxes imposed by central or subnational authorities irrespective of levy method; Argentina - income tax, value added tax, personal assets tax, presumptive minimum income tax, excise tax, and tax on financial transactions. It also applies to identical or substantially similar taxes enacted after signature, and requires mutual notification of substantial changes to taxation, information gathering, or collection assistance measures affecting obligations under the Agreement.
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 covered under the DTAA define taxable categories for India and Argentina and extend to substantially similar future taxes.
The Agreement identifies covered taxes: India - all taxes imposed by central or subnational authorities irrespective of levy method; Argentina - income tax, value added tax, personal assets tax, presumptive minimum income tax, excise tax, and tax on financial transactions. It also applies to identical or substantially similar taxes enacted after signature, and requires mutual notification of substantial changes to taxation, information gathering, or collection assistance measures affecting obligations under the Agreement.
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