Taxes on income and capital covered by treaty; applies to existing and similar future taxes with mutual notification. Convention applies to taxes on income and on capital regardless of how levied, including taxes on total income or capital, elements thereof, gains from alienation, wages, and capital appreciation. It lists existing Spanish and Indian taxes covered and extends to identical or substantially similar taxes enacted later, with a requirement that competent authorities mutually notify 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 and capital covered by treaty; applies to existing and similar future taxes with mutual notification.
Convention applies to taxes on income and on capital regardless of how levied, including taxes on total income or capital, elements thereof, gains from alienation, wages, and capital appreciation. It lists existing Spanish and Indian taxes covered and extends to identical or substantially similar taxes enacted later, with a requirement that competent authorities mutually notify significant changes in taxation laws.
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