ARTICLE 2
Taxes Covered
(1) This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
(2) There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, 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 Austria:
- (i) the income tax (die Einkommensteuer); and
- (ii) the corporation tax (die Korperschaftsteuer);
- (hereinafter referred to as "Austrian tax");
- (b) in the United Arab Emirates:
- (i) the income tax; and
- (ii) the corporation tax;
- (hereinafter referred to as "U.A.E. 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. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.