Taxes Covered: treaty scope includes listed domestic taxes and substantially similar subsequent taxes, with annual mutual notifications. Article 2 sets the treaty's scope by listing specified domestic taxes for each Contracting State, extends coverage to any identical or substantially similar taxes subsequently imposed in addition to or in place of those listed, and requires the competent authorities to exchange year-end notifications of significant changes to the laws governing those taxes and to provide relevant enactments and regulations.
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 Covered: treaty scope includes listed domestic taxes and substantially similar subsequent taxes, with annual mutual notifications.
Article 2 sets the treaty's scope by listing specified domestic taxes for each Contracting State, extends coverage to any identical or substantially similar taxes subsequently imposed in addition to or in place of those listed, and requires the competent authorities to exchange year-end notifications of significant changes to the laws governing those taxes and to provide relevant enactments and regulations.
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