DT8000 - Germany, Federal Republic: double taxation agreement, Article 1: Taxes covered
Article 1 was substituted by SI 1971/874 The current Article is as follows:
(1) The taxes which are the subject of the present Convention are:
(a) in the Federal Republic of Germany:
the Einkommensteuer (income tax) including the Erganzungsabgabe (surcharge) thereon,
the Korperschaftsteuer (corporation tax) including the Erganzungsabgabe (surcharge) thereon,
the Vermogensteuer (capital tax), and
the Gewerbesteuer (trade tax)
(hereinafter referred to as `Federal Republic tax`);
(b) in the United Kingdom of Great Britain and Northern Ireland:
the income tax (including surtax),
the corporation tax,
and the capital gains tax
(hereinafter referred to as `United Kingdom tax`).
(2) The present Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting Party after the date of signature of the present Convention in addition to, or in place of, the existing taxes.
