Taxes on income: Agreement covers income taxes and specified existing levies, and extends to future similar taxes with notification. Article 2 confines the Agreement to taxes on income imposed by a Contracting State or its subdivisions, includes taxes on total income and income elements ... Summary
Taxes on income: Agreement covers income taxes and specified existing levies, and extends to future similar taxes with notification.
Article 2 confines the Agreement to taxes on income imposed by a Contracting State or its subdivisions, includes taxes on total income and income elements (notably gains on alienation and taxes on wages or salaries), lists existing Indian and Vietnamese income taxes covered, and extends coverage to identical or substantially similar taxes enacted thereafter while requiring competent authorities to notify substantial changes in taxation laws.
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