Taxes Covered: treaty applies to all central and local taxes and to future identical or substantially similar taxes. Article 3 defines the treaty's scope as applying to taxes of every kind and description imposed by central governments or by political subdivisions or local authorities in either Contracting State, regardless of how they are levied, and extends to identical or substantially similar taxes enacted after signature; competent authorities must notify each other of substantial changes to taxation or information gathering measures affecting treaty 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: treaty applies to all central and local taxes and to future identical or substantially similar taxes.
Article 3 defines the treaty's scope as applying to taxes of every kind and description imposed by central governments or by political subdivisions or local authorities in either Contracting State, regardless of how they are levied, and extends to identical or substantially similar taxes enacted after signature; competent authorities must notify each other of substantial changes to taxation or information gathering measures affecting treaty obligations.
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