Double taxation avoidance for aircraft enterprises: treaty defines covered income taxes and mandates domestic implementation of relief. Agreement implements a bilateral double taxation avoidance framework for enterprises operating aircraft by directing that the treaty be given effect in national law. The treaty covers income-tax and any surcharge or additional tax on income-tax and corporate surtax in each contracting State, and it extends to identical or substantially similar taxes enacted subsequently, ensuring treaty relief applies to successor tax measures.
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.
Double taxation avoidance for aircraft enterprises: treaty defines covered income taxes and mandates domestic implementation of relief.
Agreement implements a bilateral double taxation avoidance framework for enterprises operating aircraft by directing that the treaty be given effect in national law. The treaty covers income-tax and any surcharge or additional tax on income-tax and corporate surtax in each contracting State, and it extends to identical or substantially similar taxes enacted subsequently, ensuring treaty relief applies to successor tax measures.
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