(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.
(3) The existing taxes to which this Convention shall apply are, in particular:
- (a) In the case of the Republic of Cameroon:
- (1) the personal income tax plus surcharges;
- (2) the company tax or the minimum tax on companies plus surcharges;
- (3) the special tax on income paid to persons resident out of Cameroon; and
- (4) the taxes for land loans and other taxes based on salaries;
- (hereinafter referred to as “Cameroonian tax”);
- (b) In the case of United Arab Emirates (UAE):
- (1) the income tax;
- (2) the corporate tax;
- (hereinafter referred to as “UAE tax”).
(4) The Convention shall apply also to any identical or substantially similar taxes that 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 significant changes that have been made in their taxation laws.