Article 2 - Taxes covered - Germany

ARTICLE 2 TAXES COVERED 1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State, of a land or a political sub-division or local authority thereof, irrespective of the procedure 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 of capital, including taxes on gains from the alienation of movable or immovable property, and the pay roll tax. 3. The existing taxes to which this Agreement shall apply are in particular : (a) in the Federal Republic of Germany : the Einkommensteuer (income-tax), the Korperschaftsteuer (corporation-tax), the Vermogensteuer (capital tax), and the Gewerbesteuer (trade tax) (hereinafter referred to as German tax); (b) in the Republic of India, the income-tax including any surcharge tax thereon (Einkommensteuer, einschl, darauf entfallender Zusatzsteuern), and the wealth-tax (Vermogensteuer) (hereinafter referred to as Indian tax ). 4. This Agreement shall apply also to any identical or substantially similar taxes which are 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 States shall notify each other of changes of importance which have been made in their respective taxation laws.