Tax convention scope defines covered income and corporation taxes and extends application to identical or similar future taxes. Article 2 designates as Japanese tax the income tax and corporation tax, and as Indian tax the income-tax including any surcharge. It extends the Convention to identical or substantially similar taxes enacted after signature, whether replacing or supplementing the listed taxes, and requires competent authorities to notify each other of substantial changes in taxation laws within a reasonable period.
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.
Tax convention scope defines covered income and corporation taxes and extends application to identical or similar future taxes.
Article 2 designates as Japanese tax the income tax and corporation tax, and as Indian tax the income-tax including any surcharge. It extends the Convention to identical or substantially similar taxes enacted after signature, whether replacing or supplementing the listed taxes, and requires competent authorities to notify each other of substantial changes in taxation laws within a reasonable period.
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