Taxes on income: treaty defines covered taxes including gains and requires notification of significant tax-law changes. The DTAA applies to taxes on income imposed by a Contracting State or its subdivisions, covering taxes on total income or elements of income, including gains from alienation. It lists existing taxes as examples-the Indian income-tax (including surcharge) and Latvia's enterprise and personal income taxes-and extends to identical or substantially similar taxes enacted later. Competent authorities must notify each other of significant changes in taxation laws.
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 defines covered taxes including gains and requires notification of significant tax-law changes.
The DTAA applies to taxes on income imposed by a Contracting State or its subdivisions, covering taxes on total income or elements of income, including gains from alienation. It lists existing taxes as examples-the Indian income-tax (including surcharge) and Latvia's enterprise and personal income taxes-and extends to identical or substantially similar taxes enacted later. Competent authorities must notify each other of significant changes in taxation laws.
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