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Article 2 - Taxes covered - ItalyExtract Article 2 : Taxes covered The taxes to which the Convention shall apply are : (a) in the case of India : 1. the income-tax including any surcharge thereon; and 2. the surtax; (hereinafter referred to as "Indian tax"); (b) in the case of Italy : 1. the personal income-tax; 2. the corporate income-tax; and 3. the local income-tax; even if they are collected by withholding taxes at the source; (hereinafter referred to as "Italian Tax"). 2. The Convention shall also apply to any identical or substantially similar taxes which are imposed by either ContractingState after the date of signature of the present Convention in addition to or in place of, the taxes referred to, in paragraph 1 of this Article. 3. At the end of each year, the competent authorities of the Contracting States, shall notify to each other any changes which have been made in their respective taxation laws which are the subject of this Convention and furnish copies of relevant enactments and regulations.
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