Taxes on income and capital: Convention covers listed and substantially similar taxes, with mutual notification of law changes. This Article limits the Convention to taxes on income and on capital, including taxes on total income or capital, elements thereof, gains from alienation, payroll-style taxes and capital appreciation. It lists the principal existing Indian and Swedish taxes covered and provides that identical or substantially similar taxes enacted later are also covered, with a mutual notification duty for the competent authorities regarding substantial changes in taxation law.
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: Convention covers listed and substantially similar taxes, with mutual notification of law changes.
This Article limits the Convention to taxes on income and on capital, including taxes on total income or capital, elements thereof, gains from alienation, payroll-style taxes and capital appreciation. It lists the principal existing Indian and Swedish taxes covered and provides that identical or substantially similar taxes enacted later are also covered, with a mutual notification duty for the competent authorities regarding substantial changes in taxation law.
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