1. This Agreement shall apply to taxes on income and on capital imposed on  behalf of a Contracting State or of its political subdivisions or local authorities,  irrespective of the manner in which they are levied. 

2. There shall be regarded as taxes on income and on 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 Agreement shall apply are in particular:

a) in the Republic of Moldova: 

(i) income tax on enterprises; 

(ii) income tax on individuals; 

(iii) tax on immovable property; 

(hereinafter referred to as “Moldovan tax”); 

b) in Switzerland: 

the federal, cantonal and communal taxes 

(i) on income (total income, earned income, income from capital,  industrial and commercial profits, capital gains, and other items of income); and

(ii) on capital (total property, movable and immovable property, business  assets, paid-up capital and reserves, and other items of capital) 

(hereinafter referred to as “Swiss tax”). 

4. The Agreement shall apply also 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. 

5. The Agreement shall not apply to taxes withheld at the source on prizes in a  lottery.