Taxes on income: Convention applies to state income taxes, including gains and wage levies, and future similar taxes. The Convention applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements of income (such as gains from alienation and taxes on wages). It covers the Ugandan income-tax and the Indian income-tax including surcharges, and extends to identical or substantially similar taxes enacted after signature, with competent authorities obliged to notify each other of significant taxation law changes.
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: Convention applies to state income taxes, including gains and wage levies, and future similar taxes.
The Convention applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements of income (such as gains from alienation and taxes on wages). It covers the Ugandan income-tax and the Indian income-tax including surcharges, and extends to identical or substantially similar taxes enacted after signature, with competent authorities obliged to notify each other of significant taxation law changes.
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