Income not expressly mentioned: domestic law governs taxation unless a treaty provision explicitly provides otherwise. Domestic law of each Contracting State continues to determine assessment and taxation of income not expressly mentioned, except where the Convention ... Summary
Income not expressly mentioned: domestic law governs taxation unless a treaty provision explicitly provides otherwise.
Domestic law of each Contracting State continues to determine assessment and taxation of income not expressly mentioned, except where the Convention contains an express contrary provision, preserving national competence over unspecified income categories while permitting the treaty's express provisions to displace domestic treatment.
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