Scope of Taxes Covered: treaty applies to all central and local taxes and to future similar taxes. The Agreement covers taxes of every kind and description imposed by central governments and by political subdivisions or local authorities in India and Samoa, irrespective of how they are levied. It also applies to identical or substantially similar taxes introduced after signature, whether in addition to or in place of existing taxes, and requires competent authorities to notify each other of substantial changes to taxation or information-gathering measures that may affect treaty obligations.