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What is regarded as Taxes on income and on capital - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain

ARTICLE 2 (2) – INDIA NETHERLANDS TREATY
There shall be regarded as taxes on income and on capital
all taxes imposed on total income,
on total capital, or
on elements of income or of capital,
including taxes on gains from the alienation of movable or immovable property,
taxes on the total amounts of wages or salaries paid by enterprises,
as well as taxes on capital appreciation.

WHICH TAXES ARE COVERED ?
All taxes imposed on income or capital
Taxes imposed on element of income or of capital
Taxes on gain from the alienation of movable or immovable property
Taxes on wages or salaries paid by Enterprises
Taxes on capital appreciation

ARTICLE 2(2) – INDIA USA TREATY
The Convention shall apply also to any identical or substantially similar taxes
which are imposed after the date of signature of the Convention
in addition to, or in place of, the existing taxes.
The competent authorities of the Contracting States shall notify each other
of any significant changes which have been made in their respective taxation laws and
of any official published material concerning the application of the Convention.
KEY FEAT