Taxes on income and capital: treaty scope covers listed and substantially similar taxes and mandates notification of tax law changes. Article 2 prescribes the scope of the DTAA to encompass taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income, capital, elements of income or capital, gains from alienation, and total wages or salaries; it specifies existing listed taxes in each State and extends to identical or substantially similar taxes enacted after signature, with an obligation for competent authorities to notify significant 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 and capital: treaty scope covers listed and substantially similar taxes and mandates notification of tax law changes.
Article 2 prescribes the scope of the DTAA to encompass taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income, capital, elements of income or capital, gains from alienation, and total wages or salaries; it specifies existing listed taxes in each State and extends to identical or substantially similar taxes enacted after signature, with an obligation for competent authorities to notify significant tax-law changes.
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