1. This Convention shall apply to taxes on income and on property imposed on behalf  of a Contracting State or of its administrative-territorial units or local authorities, irrespective  of the manner in which they are levied.  

2. There shall be regarded as taxes on income and on property all taxes imposed on  total income, on total property, or on elements of income or of property, 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 Austria:  

(i) the income tax;  

(ii) the corporation tax;  

(iii) the land tax;  

(iv) the tax on agricultural and forestry enterprises, and  

(v) the tax on the value of vacant plots;  

b) in Moldova:  

(i) the income tax, and  

(ii) the tax on immovable property.  

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.