Tax treaty scope extends to all taxes in India and Maldives, including successor taxes, with a mutual notification requirement. Article 3 defines the Taxes Covered as all taxes of every kind and description imposed in India by central or subnational authorities and all taxes of every kind and description imposed in the Maldives, irrespective of manner of levy. It also extends treaty coverage to identical or substantially similar taxes introduced later and requires the competent authorities to notify each other of substantial changes to taxation or information gathering measures affecting treaty obligations.
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.
Tax treaty scope extends to all taxes in India and Maldives, including successor taxes, with a mutual notification requirement.
Article 3 defines the Taxes Covered as all taxes of every kind and description imposed in India by central or subnational authorities and all taxes of every kind and description imposed in the Maldives, irrespective of manner of levy. It also extends treaty coverage to identical or substantially similar taxes introduced later and requires the competent authorities to notify each other of substantial changes to taxation or information gathering measures affecting treaty obligations.
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