DT6501 - DT: Egypt: double taxation agreement, Article 2: Taxes covered
- The taxes which are the subject of this Convention are:
- 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`);
- the Arab Republic of Egypt:
(i) the tax on income derived from immovable property (including the land tax, the building tax and the ghaffir tax);
(ii) the tax on income from movable capital;
(iii) the tax on commercial and industrial profits;
(iv) the tax on wages, salaries, indemnities and pensions;
(v) the tax on profits from liberal professions and all other noncommercial professions;
(vi) the general income tax;
(vii) the defence tax;
(viii)the national security tax;
(ix) the jehad tax; and
(x) supplementary taxes imposed as a percentage of taxes which are the subject of this Convention (hereinafter referred to as `Egyptian tax`).
- 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 existing taxes. The competent authorities
of the Contracting States shall notify each other of substantial
changes which are made in their respective taxation laws.
