(1) This Agreement shall apply to taxes on income and on capital imposed on behalf of each Contracting State or local authorities, irrespective of manner in which they are levied.
(2) Are treated 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 and as taxes on capital gains.
(3) The existing taxes to which the Agreement shall apply are:
- (A) regarding Tunisia:
- (i) tax on personal income;
- (ii) the corporate income tax;
- (B) regarding the Islamic Republic of Iran:
- (i) the income tax;
(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. The competent authorities of the Contracting States shall notify changes in their respective taxation laws.