Taxes on income and capital defined to include income, capital, gains and wage taxes under the DTAA framework. The Article establishes that 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, elements of income or capital (such as gains from alienation and taxes on wages or salaries) and capital appreciation. It specifies examples of existing taxes in each Contracting State and provides that the Convention also covers identical or substantially similar taxes enacted later, with competent authorities required 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 defined to include income, capital, gains and wage taxes under the DTAA framework.
The Article establishes that 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, elements of income or capital (such as gains from alienation and taxes on wages or salaries) and capital appreciation. It specifies examples of existing taxes in each Contracting State and provides that the Convention also covers identical or substantially similar taxes enacted later, with competent authorities required to notify each other of substantial changes in taxation laws.
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