Taxes on income defined broadly to include gains and wages, with mutual notification required for similar future taxes. The provision establishes that taxes on income imposed by a Contracting State or its subdivisions are covered by the treaty, broadly including taxes on total income or elements of income such as gains from alienation and taxes on wages or salaries. It specifies the principal existing taxes in each State and extends coverage to identical or substantially similar taxes enacted later, 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 defined broadly to include gains and wages, with mutual notification required for similar future taxes.
The provision establishes that taxes on income imposed by a Contracting State or its subdivisions are covered by the treaty, broadly including taxes on total income or elements of income such as gains from alienation and taxes on wages or salaries. It specifies the principal existing taxes in each State and extends coverage to identical or substantially similar taxes enacted later, with a requirement that competent authorities notify each other of significant changes in taxation laws.
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