Taxes on income determine treaty coverage and notification duties for identical or substantially similar future taxes. Article 2 extends treaty coverage to taxes on income levied by either Contracting State or their subdivisions, covering taxes on total income and income elements (including capital gains and wages), names the existing income taxes of India and Indonesia, and obliges competent authorities to notify each other of significant subsequent changes or the introduction of identical or substantially similar taxes.
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 determine treaty coverage and notification duties for identical or substantially similar future taxes.
Article 2 extends treaty coverage to taxes on income levied by either Contracting State or their subdivisions, covering taxes on total income and income elements (including capital gains and wages), names the existing income taxes of India and Indonesia, and obliges competent authorities to notify each other of significant subsequent changes or the introduction of identical or substantially similar taxes.
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 
