The Double Taxation Relief (Taxes on Income) (Papua New Guinea) Order 1991

ARTICLE 2 Taxes covered

(1) The taxes which are the subject of this Convention are:

(a) in the United Kingdom of Great Britain and Northern Ireland:

(i) the income tax; and

(ii) the corporation tax,

(hereinafter referred to as “United Kingdom Tax”);

(b) in Papua New Guinea:

the income tax imposed under the law of Papua New Guinea, including:

(i) the salary or wages tax;

(ii) the additional profits tax upon taxable additional profits from mining operations;

(iii) the additional profits tax upon taxable additional profits from petroleum operations;

(iv) the specific gains tax upon taxable specific gains; and

(v) the dividend withholding tax upon taxable dividend income;

(hereinafter referred to as “Papua New Guinea tax”).

(2) This Convention shall also apply to any identical or substantially similar taxes which are imposeed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the taxes of that Contracting State referred to in paragraph (1) of this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.