DT: Kiribati and Tuvalu: double taxation agreement, Article 1: Taxes covered
- The taxes which are the subject of this Arrangement are -
(a) In the United Kingdom:
The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`).
(b) In the Gilbert and Ellice Islands Colony:
The normal tax and the surtax (hereinafter referred to as `Colonial tax`),
- This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or the Gilbert and Ellice Islands Colony after this Arrangement has come into force.