Taxes on income and capital: treaty scope covers listed and substantially similar taxes and mandates mutual change notifications. The Convention applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income or capital and on elements such as gains from alienation, wages, and capital appreciation. It identifies existing taxes in each State as examples and extends to identical or substantially similar taxes introduced later, with an obligation for competent authorities 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: treaty scope covers listed and substantially similar taxes and mandates mutual change notifications.
The Convention applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income or capital and on elements such as gains from alienation, wages, and capital appreciation. It identifies existing taxes in each State as examples and extends to identical or substantially similar taxes introduced later, with an obligation for competent authorities to notify each other of substantial changes in taxation laws.
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