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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Convention Covers Income and Capital Taxes Between Contracting States, Including Future Similar Taxes and Notification of Changes</h1> This Convention addresses the application of taxes on income and capital imposed by a Contracting State, regardless of how they are levied. It encompasses taxes on total income, capital, and elements thereof, including gains from property alienation, wages, and capital appreciation. Specifically, it applies to the income tax on individuals, corporation tax, income tax on non-residents, and capital tax in Spain, and the income tax, surtax, and wealth tax in India. The Convention also extends to any similar taxes introduced after its signing, with Contracting States required to notify each other of significant changes in their tax laws.
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