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Article 2 - Taxes Covered - Czech RepublicExtract ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political sub-divisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: (a) In India: (i) the income-tax, including any surcharge thereon; (ii) the wealth-tax, (hereinafter referred to as Indian tax ); (b) In the Czech Republic: (i) the tax on income of individuals; (ii) the tax on income of legal persons; (iii) the tax on immovable property, (hereinafter referred to as Czech tax ). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.
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