Taxes on income and capital: Convention covers income and capital levies and requires notification of tax law changes. The Convention defines its scope as applying to taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income or capital and on elements such as gains from alienation, wages, and capital appreciation. It identifies principal taxes in each Contracting State and extends coverage to identical or substantially similar successor taxes, requiring competent authorities to 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.
Taxes on income and capital: Convention covers income and capital levies and requires notification of tax law changes.
The Convention defines its scope as applying to taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income or capital and on elements such as gains from alienation, wages, and capital appreciation. It identifies principal taxes in each Contracting State and extends coverage to identical or substantially similar successor taxes, requiring competent authorities to notify each other of significant changes in taxation laws.
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