Taxes on income: treaty covers each State's income taxes and future similar taxes with mutual notification. The Convention applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income and elements of income such as gains from alienation and wages or salaries. It lists the principal existing Portuguese and Indian income taxes covered and extends application to identical or substantially similar taxes enacted after signature, with a mutual notification obligation for 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 on income: treaty covers each State's income taxes and future similar taxes with mutual notification.
The Convention applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income and elements of income such as gains from alienation and wages or salaries. It lists the principal existing Portuguese and Indian income taxes covered and extends application to identical or substantially similar taxes enacted after signature, with a mutual notification obligation for substantial changes in taxation laws.
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