Tax treaty scope extends to specified domestic taxes and substantially similar successor taxes with mutual notification requirement. Article 2 identifies the domestic taxes covered by the convention-specified income taxes and relevant company or surtaxes-and extends treaty application to identical or substantially similar taxes introduced subsequently by either State, while requiring the competent authorities to notify each other of substantial changes in their 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 extends to specified domestic taxes and substantially similar successor taxes with mutual notification requirement.
Article 2 identifies the domestic taxes covered by the convention-specified income taxes and relevant company or surtaxes-and extends treaty application to identical or substantially similar taxes introduced subsequently by either State, while requiring the competent authorities to notify each other of substantial changes in their taxation laws.
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