Artikel 2

1. The existing taxes to which the Agreement shall apply are in particular:
(a) in the Netherlands: (i) de inkomstenbelasting (income tax),
(ii) de loonbelasting (wages tax),
(iii) de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Nederlands Continental Shelf Mining Act of 1965),
(iv) de dividendbelasting (dividend tax), (hereinafter referred to as “Netherlands tax”);
(i) de inkomstenbelasting (income tax),
(ii) de loonbelasting (wages tax),
(iii) de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Nederlands Continental Shelf Mining Act of 1965),
(iv) de dividendbelasting (dividend tax),
(b) in Malaysia: (i) income tax and excess profit tax,
(ii) supplementary income taxes, that is, tin profits tax, development tax and timber profits tax, and
(iii) petroleum income tax, (hereinafter referred to as “Malaysian tax”).
(i) income tax and excess profit tax,
(ii) supplementary income taxes, that is, tin profits tax, development tax and timber profits tax, and
(iii) petroleum income tax,
2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either State after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authority of each State shall notify the competent authority of the other State of any significant changes which have been made in the laws of its State relating to the taxes to which this Agreement applies.