Taxes on income: treaty coverage includes income elements, gains, wages, and later similar taxes with mutual notification.

The Agreement applies to taxes on income levied by a Contracting State or its subdivisions, including taxes on total income or elements thereof such as gains from alienation, wages and salaries, and capital appreciation. It covers the specific existing national income taxes identified by the Parties and extends to identical or substantially similar taxes enacted later, with competent authorities obliged to notify each other of significant changes in their taxation laws.

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