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(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;
(ii)the corporation tax;
(iii)the capital gains tax;
(hereinafter referred to as “United Kingdom tax”);
(b)in the Islamic Republic of Pakistan:
(i)the income tax;
(ii)the super tax;
(iii)the surcharge;
(hereinafter referred to as “Pakistan tax”).
(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the taxes 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.
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