https://www.taxtmi.com/acts?id=45341 Article 2 provides that the Convention applies to taxes on income and on capital irrespective of manner of levy, including taxes on total income or capital and elements thereof (such as gains from alienation, wages-based taxes and capital appreciation). It names the existing Spanish and Indian taxes covered and extends application to identical or substantially similar taxes enacted after signature, with a requirement that competent authorities notify each other of significant tax law changes. en-us Fri, 18 Oct 2024 12:14:12 +0530 Tue, 22 Oct 2024 17:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45341 Article 2 provides that the Convention applies to taxes on income and on capital irrespective of manner of levy, including taxes on total income or capital and elements thereof (such as gains from alienation, wages-based taxes and capital appreciation). It names the existing Spanish and Indian taxes covered and extends application to identical or substantially similar taxes enacted after signature, with a requirement that competent authorities notify each other of significant tax law changes. Act-Rules DTAA Fri, 18 Oct 2024 12:14:12 +0530 https://www.taxtmi.com/acts?id=45341