Taxes on income: treaty covers national income taxes and future similar levies, with mutual notification of law changes. The Agreement applies to taxes on income levied by a Contracting State or its subdivisions, covering taxes on total income and elements of income-including gains from alienation and taxes on wages and salaries-and specifically encompasses the national income tax, profit tax and personal income tax. It also extends to identical or substantially similar taxes enacted after signature and mandates mutual notification by competent authorities 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 covers national income taxes and future similar levies, with mutual notification of law changes.
The Agreement applies to taxes on income levied by a Contracting State or its subdivisions, covering taxes on total income and elements of income-including gains from alienation and taxes on wages and salaries-and specifically encompasses the national income tax, profit tax and personal income tax. It also extends to identical or substantially similar taxes enacted after signature and mandates mutual notification by competent authorities of significant changes in taxation laws.
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TaxTMI 
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