Taxes covered

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..... i). taxes on income, profits, capital gains or net wealth which are imposed on behalf of political sub-divisions or local authorities of a Party, (ii). compulsory social security contributions payable to general government or to social security institutions established under public law, and (iii). taxes in other categories, except customs duties, imposed on behalf of a Party, namely: (A). estate, .....

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..... to be made to Annex A as a result of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary. 4. The Convention shall also apply, as from their adoption, to any identical or substantially similar taxes which are imposed in a .....

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