(1) This Agreement shall apply to taxes on income (profit) and on property imposed on behalf of a Contracting State or of its territorial subdivisions or local authorities, irrespective of the manner in which they are levied.
(2) There shall be regarded as taxes on income (profit) and on property all taxes imposed on total income (profit), on total property, or on elements of income (profit) or on property, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises.
(3) The existing taxes to which the Agreement shall apply are in particular:
- (a) in the case of the Republic of Uzbekistan:
- (i) the tax on income (profit) of legal persons;
- (ii) the tax on income of individuals; and
- (iii) the property tax;
- (hereinafter referred to as "Uzbekistan tax");
- (b) in the case of the Slovak Republic:
- (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").
(4) This Agreement shall apply also to any identical and substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.