Taxes on income: Convention covers income taxes and related levies, including future similar taxes and mutual notifications. Convention applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements thereof such as gains from alienation and wages. It covers specified existing taxes in Slovenia (corporate profit tax; individual income tax including wages, business and agricultural income, capital gains, property income) and India (income tax including surcharge), and extends to identical or substantially similar taxes enacted later, with a mutual notification obligation for 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: Convention covers income taxes and related levies, including future similar taxes and mutual notifications.
Convention applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements thereof such as gains from alienation and wages. It covers specified existing taxes in Slovenia (corporate profit tax; individual income tax including wages, business and agricultural income, capital gains, property income) and India (income tax including surcharge), and extends to identical or substantially similar taxes enacted later, with a mutual notification obligation for significant changes in taxation laws.
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