Taxes on income and capital: treaty scope covers income, capital, alienation gains and wages, with mutual change notifications. The treaty applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income or capital, elements of income or capital, gains from alienation of property, and taxes measured by wages or salaries. It identifies the principal existing taxes in each State and extends to identical or substantially similar taxes enacted later, with a reciprocal obligation 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 and capital: treaty scope covers income, capital, alienation gains and wages, with mutual change notifications.
The treaty applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income or capital, elements of income or capital, gains from alienation of property, and taxes measured by wages or salaries. It identifies the principal existing taxes in each State and extends to identical or substantially similar taxes enacted later, with a reciprocal obligation for competent authorities to notify significant changes in taxation laws.
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