Taxes on income defined to include income, capital gains and wages, with treaty covering existing and similar future taxes. The treaty applies to taxes on income levied by a Contracting State or its subdivisions, defining taxes on income to include taxes on total income or elements of income-specifically gains from alienation of movable or immovable property and taxes on wages or salaries-and lists the existing taxes in each State. It also extends to identical or substantially similar taxes introduced after signature and requires competent authorities to notify each other of significant changes in 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 defined to include income, capital gains and wages, with treaty covering existing and similar future taxes.
The treaty applies to taxes on income levied by a Contracting State or its subdivisions, defining taxes on income to include taxes on total income or elements of income-specifically gains from alienation of movable or immovable property and taxes on wages or salaries-and lists the existing taxes in each State. It also extends to identical or substantially similar taxes introduced after signature and requires competent authorities to notify each other of significant changes in taxation laws.
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