Taxes on income and capital: covered under the Cyprus-India double tax agreement, listing specified taxes and similar future levies. The agreement applies to taxes on income and on capital imposed by either Contracting State or its subdivisions, including taxes on total income or capital and elements thereof (such as gains from alienation of property, employer-paid wages, and capital appreciation). Specified taxes include Indian income-tax and wealth-tax and Cyprus income-tax, corporate income-tax, special contribution, capital gains tax, and immovable property tax. The agreement also covers identical or substantially similar taxes enacted later, with competent authorities obliged to notify each other of substantial 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: covered under the Cyprus-India double tax agreement, listing specified taxes and similar future levies.
The agreement applies to taxes on income and on capital imposed by either Contracting State or its subdivisions, including taxes on total income or capital and elements thereof (such as gains from alienation of property, employer-paid wages, and capital appreciation). Specified taxes include Indian income-tax and wealth-tax and Cyprus income-tax, corporate income-tax, special contribution, capital gains tax, and immovable property tax. The agreement also covers identical or substantially similar taxes enacted later, with competent authorities obliged to notify each other of substantial changes in taxation laws.
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