Taxes on income: treaty covers income-related taxes and requires mutual notification of significant tax law changes. The Agreement applies to taxes on income imposed on behalf of a Contracting State, including taxes on total income or elements of income (such as gains from alienation and taxes on wages or salaries), specifies existing covered taxes in each Contracting State, and extends to identical or substantially similar taxes introduced after signature, with a mutual notification obligation 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-related taxes and requires mutual notification of significant tax law changes.
The Agreement applies to taxes on income imposed on behalf of a Contracting State, including taxes on total income or elements of income (such as gains from alienation and taxes on wages or salaries), specifies existing covered taxes in each Contracting State, and extends to identical or substantially similar taxes introduced after signature, with a mutual notification obligation for significant changes in taxation laws.
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TaxTMI 
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