Tax treaty scope: Convention applies to specified income taxes of each State and to substantially similar future taxes. The Convention applies to specified taxes: for New Zealand, the income-tax and excess retention tax; for India, the income-tax including any surcharge and surtax. It further extends to identical or substantially similar taxes enacted subsequently, whether as additions or replacements, and requires the competent authorities of the Contracting States to notify each other of significant 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.
Tax treaty scope: Convention applies to specified income taxes of each State and to substantially similar future taxes.
The Convention applies to specified taxes: for New Zealand, the income-tax and excess retention tax; for India, the income-tax including any surcharge and surtax. It further extends to identical or substantially similar taxes enacted subsequently, whether as additions or replacements, and requires the competent authorities of the Contracting States to notify each other of significant changes in their taxation laws.
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