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Article 2 - Taxes Covered - IrelandExtract ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income and capital gains 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 capital gains all taxes imposed on total income, or on elements of income including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Convention shall apply are in particular: (a) In India: the income-tax, including any surcharge thereon; (hereinafter referred to as Indian tax ); (b) In Ireland: (i) the income-tax; (ii) the corporation tax; and (iii) the capital gains tax (hereinafter referred to as Irish 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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