ARTICLE 2
Taxes Covered
(1) This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, a Land, a political subdivision or local authority thereof, 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 this Agreement shall apply are in particular:
- (a) in the Republic of Mauritius:
- (i) the income tax;
- (hereinafter referred to as "Mauritius tax");
- (b) in the Federal Republic of Germany:
- (i) the income tax (Einkommensteuer);
- (ii) the corporation tax (Körperschaftsteuer); and
- (iii) the trade tax (Gewerbesteuer);
- including the supplements levied thereon;
- (hereinafter referred to as "German tax").
(4) The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement 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 respective taxation laws.