Taxes on income under the DTAA define covered taxes to include income, gains from alienation, and employer-paid wages.

Article 2 defines the Agreement's application to taxes on income imposed by a Contracting State or its subdivisions irrespective of levy method, treating as taxes on income all taxes on total income or elements thereof, including gains from alienation and employer-paid wages. It lists existing domestic taxes as examples of covered taxes and extends to identical or substantially similar taxes enacted later, with a requirement that competent authorities notify each other of significant tax law changes.

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