Taxes covered: treaty applies to present and substantially similar future taxes, with mutual notice of substantive changes. Article 3 specifies that the agreement applies to taxes of every kind and description imposed by the Contracting Parties and extends to identical or ... Summary
Taxes covered: treaty applies to present and substantially similar future taxes, with mutual notice of substantive changes.
Article 3 specifies that the agreement applies to taxes of every kind and description imposed by the Contracting Parties and extends to identical or substantially similar taxes enacted after signature, whether in addition to or replacing existing taxes. It requires competent authorities to notify each other of substantial changes to covered taxes and to share information on related information-gathering measures.
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