Taxes covered under DTAA define taxable categories for each State and require mutual notification of law changes. Article 2 specifies the categories of domestic taxes to which the Convention applies for each Contracting State, extends coverage to identical or substantially similar subsequent taxes, and requires the competent authorities to notify each other of significant changes to taxation laws and supply relevant enactments and regulations.
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 under DTAA define taxable categories for each State and require mutual notification of law changes.
Article 2 specifies the categories of domestic taxes to which the Convention applies for each Contracting State, extends coverage to identical or substantially similar subsequent taxes, and requires the competent authorities to notify each other of significant changes to taxation laws and supply relevant enactments and regulations.
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