ARTICLE 2
Taxes Covered by the Convention
(1) This Convention shall apply, irrespective of the manner in which they are levied, to taxes on income and on property imposed on behalf of either of the Contracting States, one of the Lander or provinces of a Contracting State or one of their territorial subdivisions or local authorities.
(2) There shall be regarded as taxes on income and on property all taxes imposed on total income, on total property or on elements of income or of property, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
(3) The existing taxes to which the Convention shall apply are, in particular:
- (a) In the Federal Republic of Germany:
- (i) The income tax (Einkommensteuer);
- (ii) The corporation tax (Körperschaftsteuer);
- (iii) The tax on property (Vermögensteuer); and
- (iv) The business tax (Gewerbesteuer);
- (hereinafter referred to as "German tax");
- (b) In the Argentine Republic:
- (i) The income tax (Impuesto a las ganancias);
- (ii) The special gains tax (Impuesto a los beneficios eventuales);
- (iii) The capital gains tax (Impuesto al capital de las empresas);
- (iv) The tax on property (Impuesto al patrimonio neto);
- (hereinafter referred to as "Argentine tax").
(4) This Convention shall also apply to any taxes of the same or a substantially similar nature which are in the future levied in addition to or in place of the existing taxes.
(5) The provisions of this Convention concerning the taxation of income or property shall apply mutatis mutandis to the German business tax which is not computed on the basis of income or property.