Artikel 3

1. The taxes which are the subject of this Agreement:
a) in the Netherlands Antilles (i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting);
(i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting);
b) in Saint Kitts and Nevis all taxes imposed or administered on behalf of Saint Kitts and Nevis.
2. This Agreement shall also apply to any identical taxes imposed after the date of signature of the 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 the 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 on an exchange of letter. 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 the Agreement.