(1) This Agreement shall apply to taxes on income imposed on behalf of each Contracting State or its administrative 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, as well as taxes on capital appreciation.
*(3) The existing taxes to which the Agreement shall apply are in particular:
- (a) in the case of the Republic of Poland:
- (i) personal income tax; and
- (ii) corporate income tax;
- (hereinafter referred to as the tax of the Republic of Poland);
- (b) in the case of the Islamic Republic of Iran:
- (i) the direct tax of income;
- (hereinafter referred to as the tax of the Islamic Republic of Iran).
(4) The Agreement shall apply also to any identical or substantially similar taxes which 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 within a reasonable period of any changes which have been made in their respective taxation laws.