Taxes on income and capital: treaty covers specified national taxes and extends to identical or substantially similar future levies. Article 2 confines the Convention to taxes on income and on capital, including taxes on total income or capital and on elements thereof (such as capital gains, payroll taxes and capital appreciation). It lists the principal domestic taxes covered in each Contracting State and extends application to identical or substantially similar taxes subsequently introduced, requiring competent authorities to notify each other of substantial changes in their tax 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 covers specified national taxes and extends to identical or substantially similar future levies.
Article 2 confines the Convention to taxes on income and on capital, including taxes on total income or capital and on elements thereof (such as capital gains, payroll taxes and capital appreciation). It lists the principal domestic taxes covered in each Contracting State and extends application to identical or substantially similar taxes subsequently introduced, requiring competent authorities to notify each other of substantial changes in their tax laws.
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