S.L. 123.196 · Double Taxation Relief (Taxes On Income) (S.L. 123.196)
S.L. 123.196 Art. 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 any significant changes that have been made in their taxation laws.
ARTICLE 3 General Definitions