(1)
This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
(2)
There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
(3)
The existing taxes to which the Convention shall apply are in particular:
a)
in Slovenia:
1.
the tax on profits of legal persons, including income from transportation services of a foreign person not having his agency in the territory of the Republic of Slovenia;
2.
the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property;
3.
the tax on property;
(hereinafter referred to as "Slovenian tax").
b)
in Austria:
1.
the income tax (die Einkommensteuer);
2.
the corporation tax (die Körperschaftsteuer);
3.
the land tax (die Grundsteuer);
4.
the tax on agricultural and forestry enterprises (die Abgabe von land- und forstwirtschaftlichen Betrieben);
5.
the tax on the value of vacant plots (die Abgabe vom Bodenwert bei unbebauten Grundstücken);
(hereinafter referred to as "Austrian tax");
(4)
The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.