Taxes covered: treaty applies to specified and substantially similar taxes, with mutual notification of legal changes. Article 2 designates the taxes covered: Indian income-tax (including surcharge and cess) and Polish personal and corporate income taxes; it also extends the Agreement to identical or substantially similar taxes introduced later and obliges competent authorities to notify each other of substantial changes in the covered taxation laws.
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Provisions expressly mentioned in the judgment/order text.
Taxes covered: treaty applies to specified and substantially similar taxes, with mutual notification of legal changes.
Article 2 designates the taxes covered: Indian income-tax (including surcharge and cess) and Polish personal and corporate income taxes; it also extends the Agreement to identical or substantially similar taxes introduced later and obliges competent authorities to notify each other of substantial changes in the covered taxation laws.
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