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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Comprehensive Tax Coverage Model Defines Bilateral Income Tax Treatment and Future Adaptability Provisions</h1> The Article 2 of a Double Tax Avoidance Agreement (DTAA) model, specifying the taxes covered by the convention. It applies to income taxes imposed by contracting states, including taxes on total income and gains from property alienation. The convention covers existing federal income taxes and will extend to any substantially similar future taxes. Contracting states must notify each other of significant changes in taxation laws that affect the convention's application.
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