(1) The taxes to which the Convention shall apply are:

• (a) in the case of Austria:
  • (i) the income tax (Einkommensteuer);
  • (ii) the corporation tax (Körperschaftsteuer);
• (hereinafter referred to as "Austrian tax") and, to the extent provided by Articles 6 and 22, the taxes specifically mentioned in those articles;
• (b) in the case of Ireland:
  • (i) the income tax;
  • (ii) the income levy;
  • (iii) the corporation tax; and
  • (iv) the capital gains tax;
• (hereinafter referred to as "Irish tax").

(2) The Convention shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in place of, the existing taxes. At the end of each year, the competent authorities of the Contracting States shall notify to each other any changes which have been made in their respective taxation laws.