Taxes Covered in the tax treaty define taxable instruments and require mutual notification and amendment mechanisms. Defines the categories of taxes to which the Convention applies and identifies specific domestic taxes - income tax (including surcharge), non-resident shareholders' tax and petroleum income tax - as the primary taxes covered, while extending coverage to any identical or substantially similar taxes subsequently imposed; it requires competent authorities to notify each other of substantial changes in taxation laws and allows mutual-consent amendments to Convention Articles consistent with its general principles.
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 Covered in the tax treaty define taxable instruments and require mutual notification and amendment mechanisms.
Defines the categories of taxes to which the Convention applies and identifies specific domestic taxes - income tax (including surcharge), non-resident shareholders' tax and petroleum income tax - as the primary taxes covered, while extending coverage to any identical or substantially similar taxes subsequently imposed; it requires competent authorities to notify each other of substantial changes in taxation laws and allows mutual-consent amendments to Convention Articles consistent with its general principles.
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