Artikel 3

1. The taxes which are the subject of this Agreement are:
a) in the Netherlands the taxes of every kind and description imposed on behalf of the Netherlands, particularly the: (i) Income tax (Inkomstenbelasting);
(ii) Wages tax (Loonbelasting);
(iii) Company tax, including the Government share in the net profits of the exploitation of natural resources levied pursuant the Mining Act (Vennootschapsbelasting, daaronder begrepen het aandeel van de Regering in de netto-winsten behaald met de exploitatie van natuurlijke rijkdommen geheven krachtens de Mijnbouwwet);
(iv) Dividend tax (Dividendbelasting);
(v) Gift tax (Schenkingsrecht);
(vi) Inheritance tax (Successierecht);
(i) Income tax (Inkomstenbelasting);
(ii) Wages tax (Loonbelasting);
(iii) Company tax, including the Government share in the net profits of the exploitation of natural resources levied pursuant the Mining Act (Vennootschapsbelasting, daaronder begrepen het aandeel van de Regering in de netto-winsten behaald met de exploitatie van natuurlijke rijkdommen geheven krachtens de Mijnbouwwet);
(iv) Dividend tax (Dividendbelasting);
(v) Gift tax (Schenkingsrecht);
(vi) Inheritance tax (Successierecht);
b) in Monaco: Profits tax (impôts sur les bénéfices).
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 States so agree.
Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Contracting States in the form of an exchange of letters. The competent authorities of the Contracting States shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.