(1) This Agreement shall apply to taxes on income and on capital imposed in each Contracting State 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 of capital, 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 case of the Islamic Republic of Iran:
- (1) The income tax;
- (2) The property tax;
- (b) In the case of the Russian Federation:
- (1) Tax on profits (income) of enterprises and organizations;
- (2) The income tax on individuals;
- (3) Tax on property of enterprises; and
- (4) Tax on property of individuals.
(4) This 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 significant changes which have been made in their respective taxation laws.