There is a range of taxes in which the agreement covers and looks to eradicate double taxation on, which are on all levels – federal, cantonal and communal taxes.
- the tax on total income;
- the tax on earned income;
- the tax on income from capital, industrial and commercial profits;
- the tax on capital gains and other types of income;
There are taxes also covered in the treaty inside Ireland and Great Britain, which are:
- the income tax;
- the corporation tax;
- the capital gains tax;
- the development land tax;
- the petroleum revenue tax.
The treaty is also applied to taxes which are not listed in the Convention or were added after signing, only in the event that they are similar to existing taxes in the Convention.