Scope of taxes: treaty applies to taxes at signature and to similar future taxes, with mutual notification required.

Defines the scope of taxes to which the Agreement applies as all taxes of every kind and description imposed by the Contracting Parties at the date of signature, and extends coverage to identical or substantially similar taxes enacted thereafter, whether replacing or supplementing existing taxes; competent authorities must notify each other of substantial changes to taxation, information gathering measures, or assistance in collection measures that may affect obligations under the Agreement.

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