Taxes on income: treaty covers each State's income taxes and future similar taxes, with mutual notification. The Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, specifically naming each State's income tax as the primary covered tax. It also covers any identical or substantially similar taxes introduced subsequently, whether replacing or supplementing the existing taxes, and requires competent authorities to notify one another of significant 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 Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, specifically naming each State's income tax as the primary covered tax. It also covers any identical or substantially similar taxes introduced subsequently, whether replacing or supplementing the existing taxes, and requires competent authorities to notify one another of significant changes in taxation laws.
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