Taxes on income and capital defined to include specified Indian and Norwegian taxes and future similar levies. The Agreement applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, covering taxes on total income or capital, elements thereof (including gains from alienation) and payroll taxes. It enumerates the principal existing Indian and Norwegian taxes falling within its scope and extends to identical or substantially similar taxes introduced after signature, while requiring competent authorities to 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 and capital defined to include specified Indian and Norwegian taxes and future similar levies.
The Agreement applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, covering taxes on total income or capital, elements thereof (including gains from alienation) and payroll taxes. It enumerates the principal existing Indian and Norwegian taxes falling within its scope and extends to identical or substantially similar taxes introduced after signature, while requiring competent authorities to notify each other of significant changes in taxation laws.
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