Taxes covered by DTAA define taxable categories and extend treaty application to identical or substantially similar future taxes. The Convention specifies its scope by listing United Kingdom taxes-income tax, corporation tax, capital gains tax and petroleum revenue tax-and Indian income-tax including any surcharge, and extends treaty application to any identical or substantially similar taxes imposed later by either Contracting State, 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 covered by DTAA define taxable categories and extend treaty application to identical or substantially similar future taxes.
The Convention specifies its scope by listing United Kingdom taxes-income tax, corporation tax, capital gains tax and petroleum revenue tax-and Indian income-tax including any surcharge, and extends treaty application to any identical or substantially similar taxes imposed later by either Contracting State, with competent authorities obliged to notify each other of substantial changes in taxation laws.
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