Article 3 - Taxes covered - San Marino

ARTICLE 3 TAXES COVERED 1. The taxes which are the subject of this Agreement are: (a) in India, taxes of every kind and description imposed by the Central Government or the Governments of political sub-divisions or local authorities, irrespective of the manner in which they are levied; (b) San Marino, taxes of every kind and description, irrespective of the manner they are levied; 2. This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of this 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 and assistance in collection measures which may affect the obligations of that Party pursuant to this Agreement.