Taxes covered under DTAA: defines scope of Uzbek and Indian profit, income and wealth taxes and successors. Article 2 sets the Agreement's fiscal scope by listing Uzbekistan's taxes on profit, wealth tax and income tax on legal persons and individuals, and India's income tax (including surcharges) and wealth tax. It extends coverage to any identical or substantially similar taxes subsequently imposed by either Contracting State, whether replacing or supplementing the listed taxes, and requires the 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 covered under DTAA: defines scope of Uzbek and Indian profit, income and wealth taxes and successors.
Article 2 sets the Agreement's fiscal scope by listing Uzbekistan's taxes on profit, wealth tax and income tax on legal persons and individuals, and India's income tax (including surcharges) and wealth tax. It extends coverage to any identical or substantially similar taxes subsequently imposed by either Contracting State, whether replacing or supplementing the listed taxes, and requires the competent authorities to notify each other of substantial changes in their taxation laws.
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