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TAXES COVERED

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..... s imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, and taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which the Agreement shall apply are in particular: ( a ) in India: ( i ) the i .....

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..... iii ) the tax on capital (the wealth tax) (hereinafter referred to as "Norwegian tax"). 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of .....

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