Taxes on income: treaty covers broad income taxes including gains and wages and extends to similar future taxes. Article 2 provides that the Agreement applies to taxes on income imposed on behalf of a Contracting State or its subdivisions irrespective of the manner of levy, defining such taxes to include taxes on total income or elements of income, including gains from alienation and taxes on wages or salaries. It lists the existing taxes covered-Indian income tax (including surcharge) and Estonian income tax-and extends the Agreement to identical or substantially similar taxes introduced after signature, with a requirement for competent authorities to notify 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 broad income taxes including gains and wages and extends to similar future taxes.
Article 2 provides that the Agreement applies to taxes on income imposed on behalf of a Contracting State or its subdivisions irrespective of the manner of levy, defining such taxes to include taxes on total income or elements of income, including gains from alienation and taxes on wages or salaries. It lists the existing taxes covered-Indian income tax (including surcharge) and Estonian income tax-and extends the Agreement to identical or substantially similar taxes introduced after signature, with a requirement for competent authorities to notify significant changes in taxation laws.
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