Artikel 2

1. The taxes which are the subject of this Convention are:
a) in the case of the Netherlands: - the income tax (de inkomstenbelasting),
- the wages tax (de loonbelasting),
- the company tax (de vennootschapsbelasting),
- the dividend tax (de dividendbelasting), (hereinafter referred to as “Netherlands tax”);
- the income tax (de inkomstenbelasting),
- the wages tax (de loonbelasting),
- the company tax (de vennootschapsbelasting),
- the dividend tax (de dividendbelasting),
b) in the case of Korea: - the income tax
- the corporation tax
- the inhabitant tax, (hereinafter referred to as “Korean tax”).
- the income tax
- the corporation tax
- the inhabitant tax, (hereinafter referred to as “Korean tax”).
2. The Convention shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in place of, the existing taxes. The competent authorities of the States shall notify to each other any substantial changes which have been made in their respective taxation laws.