Artikel 2

1. This Convention shall apply to taxes on income imposed on behalf of one of the States 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 all taxes imposed on total income, or on elements of income, 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 Norway: – the national tax on income (inntektsskatt til staten),
– the county municipal tax on income (inntektsskatt til fylkeskommunen),
– the municipal tax on income (inntektsskatt til kommunen),
– the national tax relating to income from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten vedrørende inntekt i forbindelse med undersøkelse etter og utnyttelse av undersjøiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rørledningstransport av utvunnet petroleum),
– the national tax on remuneration to non-resident artistes (skatt til staten på honorar til utenlandske artister), (hereinafter referred to as “Norwegian tax”);
– the national tax on income (inntektsskatt til staten),
– the county municipal tax on income (inntektsskatt til fylkeskommunen),
– the municipal tax on income (inntektsskatt til kommunen),
– the national tax relating to income from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten vedrørende inntekt i forbindelse med undersøkelse etter og utnyttelse av undersjøiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rørledningstransport av utvunnet petroleum),
– the national tax on remuneration to non-resident artistes (skatt til staten på honorar til utenlandske artister),
b) in the Netherlands: – the income tax (de inkomstenbelasting);
– the wages tax (de loonbelasting);
– the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Mijnbouwwet);
– the dividend tax (de dividendbelasting); (hereinafter referred to as “Netherlands tax”).
– the income tax (de inkomstenbelasting);
– the wages tax (de loonbelasting);
– the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Mijnbouwwet);
– the dividend tax (de dividendbelasting);
4. The Convention shall apply also to any identical or substantially similar taxes which 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 States shall notify each other of any substantial changes which have been made in their respective taxation laws.