Scope of taxes on income: treaty covers specified Malaysian and Indian income taxes and substantially similar future taxes. The Agreement applies to taxes on income imposed by a Contracting State or its sub divisions regardless of how levied, identifying Malaysian taxes as the income tax and petroleum income tax and Indian tax as the income tax including any surcharge. It further covers any identical or substantially similar income taxes enacted after signature and requires the competent authorities to notify each other of important 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.
Scope of taxes on income: treaty covers specified Malaysian and Indian income taxes and substantially similar future taxes.
The Agreement applies to taxes on income imposed by a Contracting State or its sub divisions regardless of how levied, identifying Malaysian taxes as the income tax and petroleum income tax and Indian tax as the income tax including any surcharge. It further covers any identical or substantially similar income taxes enacted after signature and requires the competent authorities to notify each other of important changes in their taxation laws.
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