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.
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 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
