the agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the agreement in addition to or in place of the existing taxes the competent authorities of the contracting states shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes
本协定也适用于在本协定签署之日后在现有税种之外或代替现有税种而征收的任何相同的或实质上类似的税种。缔约国双方主管当局应将其各自税法在税种变更后的合理期间内所作的重大变更通知对方
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