Taxation of unlisted income: domestic law governs taxation unless the convention expressly provides otherwise between treaty parties. Income not expressly mentioned in the Convention remains subject to the domestic taxation laws of each Contracting State unless the Convention contains an explicit provision to the contrary, preserving each party's ordinary statutory taxing authority over categories of income not specifically dealt with by the treaty.
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.
Taxation of unlisted income: domestic law governs taxation unless the convention expressly provides otherwise between treaty parties.
Income not expressly mentioned in the Convention remains subject to the domestic taxation laws of each Contracting State unless the Convention contains an explicit provision to the contrary, preserving each party's ordinary statutory taxing authority over categories of income not specifically dealt with by the treaty.
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