Namibia: double taxation agreement, Article 1: Taxes covered
(1) The taxes which are the subject of the present Convention are:
- In South West Africa:
the normal tax,
the super tax, the non-resident shareholders’ tax, the undistributed profits tax and the diamond profits tax;
(hereinafter referred to as `South West African tax`).
In the United Kingdom of Great Britain and Northern Ireland:
the income tax (including surtax); and
the profits tax
(hereinafter referred to as `United Kingdom tax`).
(2) This Convention shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in place of, the existing taxes.