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of <h1>Agreement on Income and Capital Taxes: Coverage Includes Future Taxes, Notification of Significant Changes Required by Contracting States</h1> This Agreement applies to taxes on income and capital imposed by a Contracting State or its subdivisions, regardless of how they are levied. It includes taxes on total income, capital, and specific income or capital elements, such as property gains and wage taxes. For India, the applicable taxes are income-tax and wealth-tax. For Uruguay, the taxes include business income tax, personal income tax, non-residents income tax, social security assistance tax, and capital tax. The Agreement also covers any similar future taxes, with Contracting States required to notify each other of significant tax law changes.
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