in Iceland. (i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the later notice is given;
(ii) in respect of other taxes on income, and taxes on capital, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the later notice is given.
in Iceland. (i) with respect to taxes withheld at source, for income derived on or after 1 January in the calendar year next following the year in which the Convention enters into force; and
(ii) with respect to other taxes, for taxes chargeable for any taxable year beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force; and
in Iceland. (i) the taxes referred to in subparagraph (a) of paragraph 1 of Article 2;
(ii) the value-added tax (virðisaukaskattur);
(iii) the financial activities tax (fjársýsluskattur);
(iv) the social security tax (tryggingagjald); and
(v) the inheritance tax (erfðafjárskattur);
in Iceland. (i) the income taxes to the state (tekjuskattar ríkissjóðs); and
(ii) the income tax to the municipalities (útsvar til sveitarfélaganna); (hereinafter referred to as “Icelandic tax”).
in Iceland i) the national income tax;
ii) the extraordinary income tax;
iii) the municipal income tax; and
iv) the tax levied on the income of banking institutions; (hereinafter referred to as „‟Icelandic tax‟‟).
in Iceland. The Minister shall, by means of a notice published in the Icelandic Legal Gazette, announce the domestic [systems]1) which have been recognised and which are subject to this Act [and the associated system operators]2) and shall submit notice thereof to ESA [and ESMA].
in Iceland. (i) the income taxes to the state;
(ii) the net wealth tax to the state; and
(iii) the income tax to the municipalities, (hereinafter referred to as “Icelandic tax”).
4. The Convention shall apply also to any identical or substantially similar taxes that 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 any significant changes that have been made in their taxation laws.
1. For the purposes of this Convention, unless the context otherwise requires:
