Taxes covered: treaty applies to specified income taxes and any substantially similar taxes, with annual change notifications. Article 2 specifies that the treaty applies to each Contracting State's income-tax and related surcharges or surtaxes, and to any tax treated as income-tax under domestic law. It further extends application to identical or substantially similar taxes adopted later by either State. Finally, it requires the competent authorities to exchange annual notifications and copies of significant changes to relevant taxation laws and regulations.
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 covered: treaty applies to specified income taxes and any substantially similar taxes, with annual change notifications.
Article 2 specifies that the treaty applies to each Contracting State's income-tax and related surcharges or surtaxes, and to any tax treated as income-tax under domestic law. It further extends application to identical or substantially similar taxes adopted later by either State. Finally, it requires the competent authorities to exchange annual notifications and copies of significant changes to relevant taxation laws and regulations.
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