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(1) This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State, of a Land or an administrative-territorial unit or a local authority thereof, irrespec- tive of the manner in which they are levied.
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(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on el- ements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
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(3) The existing taxes to which this Convention shall apply are in particular: a) in Romania: the tax on income derived by individuals ( impozitul pe venit- ul obtinut de persoanele fizice), the tax on profits (impozitul pe profit), the tax on salaries and other similar remuneration (impozitul pe salarii si alte remuneratii similare), the tax on agricultural income (impozitul pe venitul agricol) and the tax on dividends (impozitul pe dividende), (hereinafter referred to as “Romanian tax”); b) in the Federal Republic of Germany: the income tax (Einkommensteuer), the corporation tax (Körperschaftsteuer), the trade tax (Gewerbesteuer) and the capital tax (Vermögensteuer) including the supplements levied thereon (hereinafter referred to as “German tax”).
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(4) The Convention shall apply also to any identical or substan- tially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other the significant changes which have been made in their respective taxation laws.