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