Taxes on income: treaty covers income taxes including gains and wages and extends to substantially similar successor taxes.

Article 2 provides that the Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements thereof such as gains from alienation and wages or salaries. It names the Indian income tax (including surcharge) and the Malta income tax as existing covered taxes, and extends coverage to identical or substantially similar taxes enacted later, with a requirement that competent authorities notify each other of significant taxation law changes.

---

---

---