Taxes on income: Convention covers all income taxes including gains, wage levies, and similar future taxes. Article 2 sets the Convention's scope to apply to taxes on income imposed on behalf of each Contracting State, including taxes on total income, elements of income such as gains from alienation of property, and taxes on wages or salaries; it covers specified existing domestic income taxes and any identical or substantially similar taxes enacted later, and requires mutual notification of 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: Convention covers all income taxes including gains, wage levies, and similar future taxes.
Article 2 sets the Convention's scope to apply to taxes on income imposed on behalf of each Contracting State, including taxes on total income, elements of income such as gains from alienation of property, and taxes on wages or salaries; it covers specified existing domestic income taxes and any identical or substantially similar taxes enacted later, and requires mutual notification of significant changes in taxation laws.
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