Tax treaty scope defines covered taxes and extends to substantially similar taxes with mutual notification requirement. The Convention applies to specified categories of Indian taxes (income tax including surcharge, company surtax and wealth tax) and a listed range of Danish taxes (including state and municipal income taxes, dividend tax, sickness fund contribution, hydrocarbon and capital taxes), designated as Indian tax and Danish tax. It further extends to identical or substantially similar taxes introduced later and requires the 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.
Tax treaty scope defines covered taxes and extends to substantially similar taxes with mutual notification requirement.
The Convention applies to specified categories of Indian taxes (income tax including surcharge, company surtax and wealth tax) and a listed range of Danish taxes (including state and municipal income taxes, dividend tax, sickness fund contribution, hydrocarbon and capital taxes), designated as Indian tax and Danish tax. It further extends to identical or substantially similar taxes introduced later and requires the competent authorities to notify each other of substantial changes in taxation laws.
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