https://www.taxtmi.com/acts?id=5957 Article 2 defines the Convention's scope as applying to taxes on income imposed by each Contracting State or its subdivisions, treating as taxes on income both taxes on total income and elements of income, including gains from alienation and taxes on wages or salaries. It lists the existing covered taxes for each State and extends coverage to identical or substantially similar taxes introduced later, with a requirement that competent authorities notify each other of significant changes in taxation laws. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 16:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5957 Article 2 defines the Convention's scope as applying to taxes on income imposed by each Contracting State or its subdivisions, treating as taxes on income both taxes on total income and elements of income, including gains from alienation and taxes on wages or salaries. It lists the existing covered taxes for each State and extends coverage to identical or substantially similar taxes introduced later, with a requirement that competent authorities notify each other of significant changes in taxation laws. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5957