DT20901 | DT: Zambia: double taxation agreement, 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 (including surtax);

(ii) the corporation tax; and

(iii) the capital gains tax;

(b) in Zambia:

(i) the Income Tax;

(ii) the Mineral Tax; and

(iii) the Personal Levy.

(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 inaddition to, or in place of, the existing taxes.

(3) The competent authorities of the Contracting States shall notify to each other any changes which are made in their respective taxation laws.