(1) This Convention shall apply to taxes on income imposed on behalf of the Contracting States or its political 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 the total income, or on the items of income, including the taxes on gains from the alienation of movable or immovable property.
(3) The existing taxes to which this Convention shall apply are in particular:
- (a) in Mexico:
- (i) taxes on income;
- (hereinafter referred to as "Mexican taxed");
- (b) in the Republic of Slovakia:
- (i) taxes on income of individuals (the tax on income of individuals);
- (ii) tax on income of legal persons;
- (hereinafter referred to as "Slovakian income taxes").
(4) This Convention shall also apply to taxes of an identical or substantially similar nature that are imposed after the date of signature of this Convention in addition to, or instead of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes made in their respective tax laws.