background image
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 2

Taxes Covered

(1) This Convention shall apply to taxes on income imposed by 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 the Convention shall apply are in particular:

  • (a) in Uganda:
    • (i) the income tax;
  • (hereinafter referred to as "Ugandan tax");
  • (b) in India:
    • (i) the income tax including any surcharge hereon;
  • (hereinafter referred to as "Indian tax").

(4) This Convention, shall also apply 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 referred to in paragraph (3). The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.