https://www.taxtmi.com/acts?id=51348 Article 2 provides that the Convention applies to taxes on income imposed on behalf of a Contracting State irrespective of how they are levied, includes taxes on total income and elements of income such as gains from alienation of property, specifies the existing taxes covered (including the United States' federal income taxes and certain federal taxes on investment income of foreign private foundations), and extends to identical or substantially similar taxes enacted later, with a duty of the competent authorities to notify each other of significant legislative changes. en-us Wed, 21 May 2025 15:22:58 +0530 Wed, 21 May 2025 15:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51348 Article 2 provides that the Convention applies to taxes on income imposed on behalf of a Contracting State irrespective of how they are levied, includes taxes on total income and elements of income such as gains from alienation of property, specifies the existing taxes covered (including the United States' federal income taxes and certain federal taxes on investment income of foreign private foundations), and extends to identical or substantially similar taxes enacted later, with a duty of the competent authorities to notify each other of significant legislative changes. Act-Rules DTAA Wed, 21 May 2025 15:22:58 +0530 https://www.taxtmi.com/acts?id=51348