Taxes on income and capital: treaty scope covers existing and substantially similar future taxes with mutual notification obligations. The Convention applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income or capital, elements of income or capital such as gains from alienation, wages, and capital appreciation. It covers specified existing domestic taxes and any identical or substantially similar taxes subsequently imposed, and requires competent authorities to notify each other of substantial changes in their 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: treaty scope covers existing and substantially similar future taxes with mutual notification obligations.
The Convention applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income or capital, elements of income or capital such as gains from alienation, wages, and capital appreciation. It covers specified existing domestic taxes and any identical or substantially similar taxes subsequently imposed, and requires competent authorities to notify each other of substantial changes in their taxation laws.
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