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....th, imposed on behalf of a Party; and (b). to the following taxes: (i). taxes on income, profits, capital gains or net wealth which are imposed on behalf of political sub-divisions or local authorities of a Party, (ii). compulsory social security contributions payable to general government or to social security institutions established under public law, an....
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....y are listed in Annex A in the categories referred to in paragraph 1. 3. The Parties shall notify the Secretary General of the Council of Europe or the Secretary General of OECD (hereinafter referred to as the "Depositaries") of any change to be made to Annex A as a result of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of the month followi....