Artikel 3

1. The taxes which are the subject of this Agreement are:
a) in the case of the Netherlands Antilles: – the income tax (inkomstenbelasting);
– the wages tax (loonbelasting);
– the profit tax (winstbelasting); and
– the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting).
– the income tax (inkomstenbelasting);
– the wages tax (loonbelasting);
– the profit tax (winstbelasting); and
– the surtaxes on the income and profit tax (opcenten op de inkomsten- en winstbelasting).
b) in the case of the United Kingdom, existing taxes of every kind and description.
2. This Agreement shall also apply to any identical or 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. 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.