DT2801 - DT: Austria: double taxation agreement, Article 2: Taxes covered

(1) The taxes which are the subject of this Convention are:

(a) in the United Kingdom of Great Britain and Northern Ireland: (i) the income tax (including surtax); (ii) the corporation tax; and (iii) the capital gains tax;

(b) in Austria:

(i) the income tax (die Einkommensteuer); (ii) the corporation tax (die Korperschaftsteuer); (iii) the contribution from income for the promotion of residential building and for the equalisation of family burdens (der Beitrag vom Einkommen zur Forderung des Wohnbaues und fur Zwecke des Familienlastenausgleiches); (iv) the contribution from income to the emergency fund (der Katastrophenfondsbeitrag vom Einkommen); (v) the directors' tax (die Aufsichtstratsabgabe); (vi) the tax on commercial and industrial enterprises, including the tax levied on the sum of wages (die Gewerbesteuer einschliesslich der Lohnsummensteuer); (vii) the special tax on income (die Sonderabgabe vom Einkommen).

(2) his Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify to each other any changes which are made in their respective taxation laws.