Taxes covered: treaty scope extends to all taxes and to substantially similar successor taxes, with required mutual notifications. The agreement applies to taxes of every kind and description imposed by each Contracting State, regardless of their method of levy, and extends to ... Summary
Taxes covered: treaty scope extends to all taxes and to substantially similar successor taxes, with required mutual notifications.
The agreement applies to taxes of every kind and description imposed by each Contracting State, regardless of their method of levy, and extends to identical or substantially similar taxes enacted after signature. Competent authorities must notify each other of substantial changes to taxation and related information-gathering or collection-assistance measures that could affect treaty obligations.
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