Direct Tax Avoidance Agreements

Syrian Arab republic

Article 2

TAXES COVERED

1. This Agreement shall apply to taxes on income imposed or behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable o immovable property, 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 the case of the Syrian Arab Republic:

i) the income tax on commercial, industrial, and non-commercial profits;

ii) the income tax on salaries and wages;

iii) the income tax on non-residents;

iv) the income tax on revenue of movable and immovable capital; and

v) surcharges imposed as percentages of the above mentioned taxes; including surcharges imposed by the local authorities.

(hereinafter referred to as "the tax of the Syrian Arab Republic").

b) In the case of the Republic of India, the income tax, including any surcharge thereon;

(hereinafter referred to as "Indian tax")

4. The Agreement shall apply also to any identical or substantially similar taxes which 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 substantial changes which have been made in their respective taxation laws.