Taxes on income: treaty scope covers income, elements like gains and wages, and substitutes with mutual notification. The Agreement applies to taxes on income imposed on behalf of a Contracting State or its subdivisions, including taxes on total income and elements of ... Summary
Taxes on income: treaty scope covers income, elements like gains and wages, and substitutes with mutual notification.
The Agreement applies to taxes on income imposed on behalf of a Contracting State or its subdivisions, including taxes on total income and elements of income such as gains from alienation and taxes on total wages or salaries. It identifies existing domestic taxes covered and extends to identical or substantially similar taxes introduced after signature, with competent authorities obligated to notify each other of significant tax law changes.
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