ARTICLE 2
Taxes Covered
(1) This Agreement shall apply to taxes on income and on capital imposed on behalf of each Contracting State or local authorities, 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 the Agreement shall apply are in particular:
- (a) in the case of the Islamic Republic of Iran:
- (i) the income tax;
- (ii) the property tax;
- (b) in the case of the Republic of Tajikistan:
- (i) the profit tax;
- (ii) the income tax;
- (iii) the property tax;
- (iv) the land tax.
(4) The Agreement shall apply also to any identical or substantially similar taxes classified in accordance with definition of paragraph (1) of this Article 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.