- 1
- The taxes which are the subject of this Agreement are taxes of every kind and description imposed in the Contracting Parties.
- 2
- This Agreement shall also apply to any identical or any substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.