Taxes Covered under DTAA define taxable categories in both states and extend to substantially similar future taxes. Article 3 defines the Agreement's scope to include taxes of every kind imposed by central governments and by political subdivisions or local authorities in each Contracting State, irrespective of how they are levied; it also applies to identical or substantially similar taxes introduced after signature and requires the competent authorities to notify one another of substantial changes to taxation and information gathering measures affecting obligations under the Agreement.
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 Covered under DTAA define taxable categories in both states and extend to substantially similar future taxes.
Article 3 defines the Agreement's scope to include taxes of every kind imposed by central governments and by political subdivisions or local authorities in each Contracting State, irrespective of how they are levied; it also applies to identical or substantially similar taxes introduced after signature and requires the competent authorities to notify one another of substantial changes to taxation and information gathering measures affecting obligations under the Agreement.
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