Taxes on income: treaty scope covers domestic and subsequent similar taxes and requires mutual notification of changes. Taxes on income are those to which the Convention applies, including taxes on total income or elements of income such as gains from alienation and wages; it covers taxes levied by a Contracting State or its subdivisions. The Convention lists Slovenia's corporate profit tax and individual income tax (including wages, business income, capital gains and property income) and India's income tax including surcharges. It also applies to identical or substantially similar taxes enacted later, and requires 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: treaty scope covers domestic and subsequent similar taxes and requires mutual notification of changes.
Taxes on income are those to which the Convention applies, including taxes on total income or elements of income such as gains from alienation and wages; it covers taxes levied by a Contracting State or its subdivisions. The Convention lists Slovenia's corporate profit tax and individual income tax (including wages, business income, capital gains and property income) and India's income tax including surcharges. It also applies to identical or substantially similar taxes enacted later, and requires competent authorities to notify each other of significant changes in taxation laws.
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