Taxes on income: treaty scope covers income taxes and related gains, with mutual notification of tax law changes.

The treaty applies to all taxes on income imposed by a Contracting State or its political sub divisions or local authorities, treating as taxes on income those on total income or on elements of income-including gains from alienation of movable or immovable property, wages or salaries paid by enterprises, and capital appreciation-and extends to identical or substantially similar taxes introduced later, with competent authorities required to notify each other of significant tax law changes.

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