Residual taxation: income not expressly mentioned may be taxed under each Contracting State's domestic laws. Article 23 provides that items of income not expressly mentioned in the preceding Articles may be taxed in accordance with the taxation laws of the respective Contracting States, preserving each State's authority to tax unenumerated categories of income under its domestic law.
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.
Residual taxation: income not expressly mentioned may be taxed under each Contracting State's domestic laws.
Article 23 provides that items of income not expressly mentioned in the preceding Articles may be taxed in accordance with the taxation laws of the respective Contracting States, preserving each State's authority to tax unenumerated categories of income under its domestic law.
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