Tax treaty coverage: definition of taxes on income and extension to similar future levies, with mutual notification obligation. Article 2 defines the Convention's scope as applying to taxes on income imposed by each Contracting State or its subdivisions, treating as taxes on income both taxes on total income and elements of income, including gains from alienation and taxes on wages or salaries. It lists the existing covered taxes for each State and extends coverage to identical or substantially similar taxes introduced later, with a requirement that competent authorities notify each other of 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.
Tax treaty coverage: definition of taxes on income and extension to similar future levies, with mutual notification obligation.
Article 2 defines the Convention's scope as applying to taxes on income imposed by each Contracting State or its subdivisions, treating as taxes on income both taxes on total income and elements of income, including gains from alienation and taxes on wages or salaries. It lists the existing covered taxes for each State and extends coverage to identical or substantially similar taxes introduced later, with a requirement that competent authorities notify each other of significant changes in taxation laws.
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