Tax treaty scope extends to all taxes on total income and similar future taxes, with mutual notification of changes.

The Agreement applies to taxes on total income and income elements, including taxes on gains from property and wages, but excludes penalties or amounts payable for default; it lists covered categories of income taxes (including surcharges, prepayments and related levies) and provides that identical or substantially similar taxes enacted after signature are also covered, with competent authorities required to notify each other of significant changes in taxation laws.

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