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 ... Summary
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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