Artikel 3

1. The taxes which are the subject of this Agreement are:
a) in the Netherlands Antilles, (i) the income tax (inkomtenbelasting1)[Red: Noot redactie: hier wordt kennelijk bedoeld „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 (inkomtenbelasting1)[Red: Noot redactie: hier wordt kennelijk bedoeld „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 the British Virgin Islands, (i) the income tax;
(ii) the payroll tax; and
(iii) the property tax.
(i) the income tax;
(ii) the payroll tax; and
(iii) the property tax.
2. This Agreement shall also apply to any identical or substantially similar taxes imposed by either Contracting Pary after the date of signature of the Agreement in addition to, or in place of, the existing taxes listed in sub-paragraph 1. 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 through the exchange of letters of any substantial changes to the taxation and related information gathering measures covered by the Agreement.