https://www.taxtmi.com/acts?id=44718 This provision defines the scope of the Convention as applying to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income and elements of income such as gains from alienation, taxes on wages paid by enterprises, and taxes on capital appreciation; it names Austria's income tax and corporation tax and India's income-tax as existing examples and extends application to identical or substantially similar successor taxes while requiring competent authorities to notify each other of substantial tax-law changes. en-us Wed, 16 Oct 2024 14:17:44 +0530 Tue, 22 Oct 2024 15:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44718 This provision defines the scope of the Convention as applying to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income and elements of income such as gains from alienation, taxes on wages paid by enterprises, and taxes on capital appreciation; it names Austria's income tax and corporation tax and India's income-tax as existing examples and extends application to identical or substantially similar successor taxes while requiring competent authorities to notify each other of substantial tax-law changes. Act-Rules DTAA Wed, 16 Oct 2024 14:17:44 +0530 https://www.taxtmi.com/acts?id=44718