Taxes covered: treaty defines central taxes scope and extends coverage to identical future taxes with mutual notification. The provision defines treaty coverage as all taxes of every kind and description imposed by each territory's central government, and extends the Agreement to any identical or substantially similar taxes introduced later. It obliges the competent authorities to notify each other of substantial changes to taxation and related information gathering measures covered by 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: treaty defines central taxes scope and extends coverage to identical future taxes with mutual notification.
The provision defines treaty coverage as all taxes of every kind and description imposed by each territory's central government, and extends the Agreement to any identical or substantially similar taxes introduced later. It obliges the competent authorities to notify each other of substantial changes to taxation and related information gathering measures covered by the Agreement.
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