Taxes on income: treaty covers income taxes, gains and wages, and extends to similar future taxes between the states. The Article applies the Convention to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income, elements of income, gains from alienation of property, and wages or salaries. It lists the existing taxes covered-India: income-tax (including surcharge); Jordan: income-tax, distribution tax, social service tax-and extends coverage to identical or substantially similar taxes enacted later, with a reciprocal notification duty for significant 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: treaty covers income taxes, gains and wages, and extends to similar future taxes between the states.
The Article applies the Convention to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income, elements of income, gains from alienation of property, and wages or salaries. It lists the existing taxes covered-India: income-tax (including surcharge); Jordan: income-tax, distribution tax, social service tax-and extends coverage to identical or substantially similar taxes enacted later, with a reciprocal notification duty for significant changes in taxation laws.
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