DT8400 - DT: Grenada: double taxation agreement, Article 1: Taxes covered

(1) The taxes which are the subject of this Arrangement are -

1. In the United Kingdom:

The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`).

2. In Grenada:

The income tax (including surtax) (hereinafter referred to as `Grenada tax`).

(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Grenada after this Arrangement has come into force.