DT: Romania: double taxation agreement, Article 2: Taxes covered
(1) The taxes which are the subject of this Convention are:
(a) in the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax; (ii) the corporation tax; and (iii) the capital gains tax; (hereinafter referred to as \`United Kingdom tax\`);
(b) in Romania:
(i) tax on incomes derived by individuals and corporate bodies; (ii) tax on the profits of joint companies constituted with the participation of some Romanian economic organisations and some foreign partners; and (iii) tax on income realised from agricultural activities; (hereinafter referred to as \`Romanian tax\`).
(2) This Convention shall also apply to any identical or substantially similar taxeswhich are imposed by either Contracting State after the date of signature of thisConvention in addition to, or in place of, the existing taxes.