Taxes Covered under DTAA: scope extends to taxes in each jurisdiction and to identical or substantially similar taxes. Article 3 defines the taxes covered by the Agreement as taxes of every kind and description in each jurisdiction regardless of manner of levy, including central and subnational taxes; it extends the Agreement to identical taxes enacted after signature and allows inclusion of substantially similar taxes by mutual competent authority agreement, with a duty to notify substantial changes affecting obligations.
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 DTAA: scope extends to taxes in each jurisdiction and to identical or substantially similar taxes.
Article 3 defines the taxes covered by the Agreement as taxes of every kind and description in each jurisdiction regardless of manner of levy, including central and subnational taxes; it extends the Agreement to identical taxes enacted after signature and allows inclusion of substantially similar taxes by mutual competent authority agreement, with a duty to notify substantial changes affecting obligations.
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