(1) This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State, its local Governments, its political subdivisions, or its local authorities, irrespective of the manner 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 capital, including taxes on gains arising from the alienation of movable or immovable property, as well as taxes on capital appreciation.
(3) The existing taxes to which this Convention shall apply are, in particular:
- (a) In the People's Democratic Republic of Algeria:
- (1) tax on total income;
- (2) corporate profit tax;
- (3) tax on professional activity;
- (4) flat-rate payment;
- (5) asset tax;
- (6) royalty and tax on the profits from prospecting, exploration, use, and pipeline transport of hydrocarbons;
- (hereinafter referred to as "Algerian Taxes").
- (b) In case of the United Arab Emirates:
- (1) income tax;
- (2) corporate tax.
- (hereinafter referred to as "taxes of the United Arab Emirates").
(4) This Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes, referred to in paragraph (2) of this Article. The competent authorities of the two Contracting States shall notify each other of the significant changes, made in their respective taxation laws within a reasonable timeline of the introduction of the latter (changes).