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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 3

Taxes Covered

(1) The taxes covered by this Agreement are the existing taxes imposed and administered by the laws of the Contracting Parties, except the custom levies.

(2) This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes.

(3) The Agreement shall also apply to other taxes as may be agreed in an exchange of letters between the Contracting Parties.

(4) The competent authorities of the Contracting Parties shall notify each other of any relevant changes to the taxation and related information gathering measures covered by this Agreement.