Taxes on income: Convention covers income, gains, wages and capital appreciation and includes substantially similar future taxes. This Article applies the Convention to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements of income such as gains from alienation, wages or salaries paid by enterprises, and capital appreciation. It identifies Austria's income and corporation taxes and India's income-tax under the Income-tax Act, 1961 as covered taxes, and extends coverage to identical or substantially similar taxes enacted later, with a mutual notification duty for substantial 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: Convention covers income, gains, wages and capital appreciation and includes substantially similar future taxes.
This Article applies the Convention to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements of income such as gains from alienation, wages or salaries paid by enterprises, and capital appreciation. It identifies Austria's income and corporation taxes and India's income-tax under the Income-tax Act, 1961 as covered taxes, and extends coverage to identical or substantially similar taxes enacted later, with a mutual notification duty for substantial changes in taxation laws.
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