Taxes on income: treaty covers specified income taxes and their identical successors, with mutual notification of legal changes. The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, covering total income and specific income elements (including gains from alienation and payroll taxes), lists the principal domestic taxes to which it applies in each State, and extends to identical or substantially similar taxes enacted after signature, with a mutual obligation for competent authorities to notify 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 specified income taxes and their identical successors, with mutual notification of legal changes.
The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, covering total income and specific income elements (including gains from alienation and payroll taxes), lists the principal domestic taxes to which it applies in each State, and extends to identical or substantially similar taxes enacted after signature, with a mutual obligation for competent authorities to notify significant changes in taxation laws.
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