Taxes on income: treaty applies to income taxes and substantially similar future taxes, with mutual notification. The treaty applies to taxes on income imposed by a Contracting State or its subdivisions irrespective of how levied, encompassing taxes on total income or elements thereof, including gains from alienation and taxes on wages. It covers specified existing domestic income taxes and extends to identical or substantially similar taxes subsequently enacted, with competent authorities required to 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 applies to income taxes and substantially similar future taxes, with mutual notification.
The treaty applies to taxes on income imposed by a Contracting State or its subdivisions irrespective of how levied, encompassing taxes on total income or elements thereof, including gains from alienation and taxes on wages. It covers specified existing domestic income taxes and extends to identical or substantially similar taxes subsequently enacted, with competent authorities required to notify each other of significant changes in taxation laws.
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