(1) This Convention shall apply to taxes on income and on property imposed on behalf of 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 and on property all taxes imposed on total income, on total property, or on elements of income or of property, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
(3) The existing taxes to which the Convention shall apply are in particular:
- (a) in Slovakia:
- (i) the tax on income of individuals;
- (ii) the tax on income of legal persons;
- (iii) the tax on immovable property;
- (hereinafter referred to as "Slovak tax");
- (b) in Moldova:
- (i) income tax;
- (ii) tax on property;
- (hereinafter referred to as "Moldovan tax").
(4) The provisions of this Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.