DT: Soviet Union: double taxation agreement, Article 2: Taxes covered
(1) This Convention shall apply to the following taxes:
(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;
(b) in the Union of Soviet Socialist Republics:
(i) the income tax on foreign legal persons; and
(ii) the income tax on the population.
(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes mentioned in paragraph (1) of this Article.