Artikel 3

1. The taxes which are the subject of this Agreement are:
a) in Aruba: (i) the income tax (inkomstenbelasting);
(ii) the wage tax (loonbelasting);
(iii) the profit tax (winstbelasting);
(iv) the dividend withholding tax (dividendbelasting);
(i) the income tax (inkomstenbelasting);
(ii) the wage tax (loonbelasting);
(iii) the profit tax (winstbelasting);
(iv) the dividend withholding tax (dividendbelasting);
b) in Finland: (i) the state income taxes (valtion tuloverot; de statliga inkomstskatterna);
(ii) the corporate income tax (yhteisöjen tulovero; inkomstskatten för samfund);
(iii) the communal tax (kunnallisvero; kommunalskatten);
(iv) the church tax (kirkollisvero; kyrkoskatten);
(v) the tax withheld at source from interest (korkotulon lähdevero; källskatten på ränteinkomst);
(vi) the tax withheld at source from non-residents’ income; (rajoitetusti verovelvollisen lähdevero; källskatten för begränsat skattskyldig); and
(vii) the withholding tax for foreign employees (ulkomailta tulevan palkansaajan lähdevero; källskatten för löntagare från utlandet).
(i) the state income taxes (valtion tuloverot; de statliga inkomstskatterna);
(ii) the corporate income tax (yhteisöjen tulovero; inkomstskatten för samfund);
(iii) the communal tax (kunnallisvero; kommunalskatten);
(iv) the church tax (kirkollisvero; kyrkoskatten);
(v) the tax withheld at source from interest (korkotulon lähdevero; källskatten på ränteinkomst);
(vi) the tax withheld at source from non-residents’ income; (rajoitetusti verovelvollisen lähdevero; källskatten för begränsat skattskyldig); and
(vii) the withholding tax for foreign employees (ulkomailta tulevan palkansaajan lähdevero; källskatten för löntagare från utlandet).
2. This Agreement shall also apply to any identical taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes if the competent authorities of the Contracting Parties so agree. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Contracting Parties in the form of an exchange of letters. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by this Agreement.