Double taxation avoidance scope: treaty covers taxes of every kind in both states and extends to similar future taxes. Article 3 defines the scope of taxes subject to the Agreement, covering taxes of every kind and description imposed by central and local authorities in each Contracting Party; it applies also to identical or substantially similar taxes introduced after signature and requires competent authorities to notify each other of substantial changes affecting taxation, information gathering measures, and assistance in collection that may affect their obligations under the Agreement.