Taxes on income and capital: treaty covers existing and substantially similar future taxes and mandates mutual notification. The Agreement applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, covering taxes on total income or capital, ... Summary
Taxes on income and capital: treaty covers existing and substantially similar future taxes and mandates mutual notification.
The Agreement applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, covering taxes on total income or capital, elements of income or capital (including gains from alienation and taxes on wages). It lists existing covered taxes for Albania and India and extends coverage to identical or substantially similar taxes enacted after signature, with a requirement that competent authorities notify each other of significant taxation law changes.
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