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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.