Scope of Taxes Covered defines which domestic and local taxes fall within the treaty and extends to similar future taxes.

Taxes Covered defines the taxes encompassed by the Agreement as taxes of every kind imposed by central/federal governments and by political subdivisions or local authorities in each Contracting Party; it extends to identical or substantially similar taxes enacted after signature and requires competent authorities to notify each other of substantial changes to taxation and information gathering measures affecting their obligations under the Agreement.

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