Artikel 2

1. This Agreement shall apply to the following taxes imposed by the Parties:
a) in the case of the Netherlands: (i) Income tax (Inkomstenbelasting)
(ii) Wages tax (Loonbelasting)
(iii) Company tax, including the Government share in the net profits of the exploitation of natural resources levied pursuant the Mining Act (Vennootschapsbelasting, daaronder begrepen het aandeel van de Regering in de netto-winsten behaald met de exploitatie van natuurlijke rijkdommen geheven krachtens de Mijnbouwwet)
(iv) Dividend tax (Dividendbelasting)
(v) Gift tax (Schenkingsrecht)
(vi) Inheritance tax (Successierecht)
(i) Income tax (Inkomstenbelasting)
(ii) Wages tax (Loonbelasting)
(iii) Company tax, including the Government share in the net profits of the exploitation of natural resources levied pursuant the Mining Act (Vennootschapsbelasting, daaronder begrepen het aandeel van de Regering in de netto-winsten behaald met de exploitatie van natuurlijke rijkdommen geheven krachtens de Mijnbouwwet)
(iv) Dividend tax (Dividendbelasting)
(v) Gift tax (Schenkingsrecht)
(vi) Inheritance tax (Successierecht)
b) in the case of Isle of Man: Taxes on income or profit.
2. This Agreement shall apply also to any identical taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes, or any substantially similar taxes if the Parties so agree. The competent authority of each Party shall notify the other of substantial changes in laws which may affect the obligations of that Party pursuant to this Agreement.