DT: Grenada: 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 Grenada:
The income tax (including surtax) (hereinafter referred to as `Grenada tax`).
(2) This Arrangement shall also apply to any other taxes of a substantially similarcharacter imposed in the United Kingdom or Grenada after this Arrangement has come intoforce.