Taxes on income: treaty scope covers income taxes, gains and wages, and subsequent similar taxes with mutual notification.

Article 2 establishes that the Agreement applies to taxes on income imposed on behalf of a Contracting State or its subdivisions, including taxes on total income or elements of income such as gains from alienation and taxes on wages and salaries. It lists the specific existing national taxes covered and provides that identical or substantially similar taxes introduced later are also within the Agreement's scope, with competent authorities obliged to notify each other of significant taxation law changes.

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