Income not expressly mentioned may be taxed under domestic law, preserving each State's taxation authority. Article 23 provides that items of income not expressly mentioned in the Agreement may be taxed in accordance with the taxation laws of the respective Contracting States, preserving each State's domestic taxation authority over such residual categories of income.
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.
Income not expressly mentioned may be taxed under domestic law, preserving each State's taxation authority.
Article 23 provides that items of income not expressly mentioned in the Agreement may be taxed in accordance with the taxation laws of the respective Contracting States, preserving each State's domestic taxation authority over such residual categories of income.
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