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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.