(1) This Agreement shall apply to taxes on income 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 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 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 Slovakia:
- (i) the tax on income of individuals; and
- (ii) the tax on income of legal persons;
- (hereinafter referred to as "Slovak tax");
- (b) in Turkey:
- (i) the income tax;
- (ii) the corporation tax; and
- (iii) the levy imposed on the income tax and the corporation tax;
- (hereinafter referred to as "Turkish 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 of, the existing taxes. The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.