Taxes covered: treaty defines applicable income taxes and extends coverage to identical or similar taxes with mutual notification. Article 2 defines the taxes covered by the Agreement as the national income-tax regimes (including applicable surcharges and company surtax) of each Contracting State and provides that the treaty also applies to any identical or substantially similar taxes introduced thereafter, whether in addition to or in place of the listed taxes, with a reciprocal obligation for the competent authorities to notify each other of substantial 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 covered: treaty defines applicable income taxes and extends coverage to identical or similar taxes with mutual notification.
Article 2 defines the taxes covered by the Agreement as the national income-tax regimes (including applicable surcharges and company surtax) of each Contracting State and provides that the treaty also applies to any identical or substantially similar taxes introduced thereafter, whether in addition to or in place of the listed taxes, with a reciprocal obligation for the competent authorities to notify each other of substantial changes in taxation laws.
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