(1) This Convention shall apply to taxes on income imposed on behalf of a Contracting State, one 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 derived from the alienation of movable or immovable property and taxes on the total amount of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
(3) The existing taxes to which this Convention shall apply are, in particular:
- (a) In the Syrian Arab Republic:
- (i) income tax on commercial and industrial profits and non-commercial profits;
- (ii) income tax on salaries and wages;
- (iii) income tax on non-residents;
- (iv) tax on income from movable and immovable capital;
- (v) supplementary tax imposed as a percentage of tax mentioned above or imposed under any other method or percentage;
- (hereinafter referred to as "Syrian taxes").
- (b) In the Hashemite Kingdom of Jordan:
- (i) income tax;
- (ii) taxes on stock profits and revenues shares;
- (iii) taxes on social services imposed according to income tax;
- (hereinafter referred to as "Jordanian 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 change made in their respective tax laws.