Taxes on income: treaty covers income taxes and substantially similar levies between contracting states to prevent double taxation. The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, covering taxes on total income and elements of income-including gains from alienation, wages charged to enterprises, and capital appreciation-and extends to identical or substantially similar taxes enacted subsequently, with a requirement that competent authorities notify each other of significant 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: treaty covers income taxes and substantially similar levies between contracting states to prevent double taxation.
The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, covering taxes on total income and elements of income-including gains from alienation, wages charged to enterprises, and capital appreciation-and extends to identical or substantially similar taxes enacted subsequently, with a requirement that competent authorities notify each other of significant changes in taxation laws.
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