SECTION 2

Taxes covered 1. This Convention shall apply to taxes on income and capital imposed on behalf of a Contracting State, one of its Länder or one of their political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and 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, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: a) in the Federal Republic of Germany: i. the income tax (Einkommensteuer); - 3 ­ ii. the corporate income tax (Körperschaftsteuer); iii. the trade tax (Gewerbesteuer) and iv. the capital tax (Vermögensteuer); including the supplements levied thereon; b) in the Republic of Cameroon: i. the tax on the income of individuals, including surcharges of the local authorities (centimes additionnels) and ii. the corporate income tax or the minimum corporate income tax, including surcharges of the local authorities (centimes additionnels). 4. The Convention shall apply also to any identical or substantially similar taxes that are imposed by one of the Contracting States 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 any significant changes that have been made in their taxation laws.