DT5601 - DT: Czechoslovakia: 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;
(ii) the corporation tax; and
(iii) the capital gains tax; (hereinafter referred to as `United Kingdom tax`);

(b) in the Czech and Slovak Federal Republic:

(i) the taxes on profits;
(ii) the wages tax;
(iii) the tax on income from literary and artistic activities;
(iv) the agricultural tax; (v) the tax on population income; and
(vi) the house tax; (hereinafter referred to as 'Czechoslovak tax`).

(2) This 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 taxes of that Contracting State referred to in paragraph (1) of this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.