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 ... Summary
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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