DT7101 - DT: Fiji: double taxation agreement, Article 2: Taxes covered

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

(a) in the United Kingdom of Great Britain and Northern Ireland:

(i) he income tax;
(ii) he corporation tax; and
(iii) the capital gains tax;

(b) in Fiji:

(i) he income tax (including basic tax and normal tax);
(ii) the non-resident dividend withholding tax, the interest withholding tax and the dividend tax; and
(iii) the land sales 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 existing taxes. The competent authorities of the Contracting States shall notify to each other any changes which are made in their respective taxation laws.