Taxes on income: treaty covers income taxes and analogous successor taxes, including gains and wage-based levies. This provision defines the scope of the Convention as applying to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income and elements of income such as gains from alienation, taxes on wages paid by enterprises, and taxes on capital appreciation; it names Austria's income tax and corporation tax and India's income-tax as existing examples and extends application to identical or substantially similar successor taxes while requiring competent authorities to notify each other of substantial tax-law changes.
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 analogous successor taxes, including gains and wage-based levies.
This provision defines the scope of the Convention as applying to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income and elements of income such as gains from alienation, taxes on wages paid by enterprises, and taxes on capital appreciation; it names Austria's income tax and corporation tax and India's income-tax as existing examples and extends application to identical or substantially similar successor taxes while requiring competent authorities to notify each other of substantial tax-law changes.
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