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of <h1>OECD Model Tax Convention: Article 2 Defines Scope of Income and Capital Taxes, Requires States to Notify Law Changes</h1> Article 2 of the OECD Model Tax Convention addresses the scope of taxes covered, applying 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, or elements thereof, such as gains from property sales and wages. Each Contracting State must specify applicable existing taxes, and the Convention extends to similar future taxes. States must inform each other of significant tax law changes. The UN Model Convention mirrors this article.
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