Key Features of Article 2, Which taxes are Covered - International Taxation +91-9667714335
Автор: Sorting Tax - International, UAE Corporate Tax
Загружено: 2020-12-09
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Key Features of Article 2, Which taxes are Covered -CA Final International Taxation Elective Paper 6C - CA Arinjay Jain
KEY FEATURES OF ARTICLE 2
Applicable on taxes on income and capital
Imposed on behalf of contracting state, Political subdivision or local Authority
Manner in which they are levied is not material
WHICH TAXES ARE COVERED ?
Taxes on Income
Additional Tax
Surcharge
Surtax
Excludes Indirect taxes
R&D cess not covered
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