Taxes on income: treaty defines covered income taxes and extends to similar future taxes with mutual notification. The Agreement governs taxes on income imposed by a Contracting State or its subdivisions, covering taxes on total income and elements of income including ... Summary
Taxes on income: treaty defines covered income taxes and extends to similar future taxes with mutual notification.
The Agreement governs taxes on income imposed by a Contracting State or its subdivisions, covering taxes on total income and elements of income including gains from alienation and wages. It specifically lists Indian income tax and Fiji income tax components and land sales tax, and extends to identical or substantially similar taxes enacted later, with a requirement for competent authorities to notify significant changes in taxation laws.
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