Artikel 3

1. The taxes which are the subject of this agreement are:
a) in the Netherlands: taxes of every type and description, including customs duties;
b) in the Republic of Costa Rica: taxes of every type and description, including customs duties collected by the Ministry of Finance.
2. This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes.
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 this Agreement.
3. The competent authorities of the Contracting Parties shall notify each other of any relevant changes in the organization, laws or legal precedents to the taxation and related information gathering measures covered by this Agreement, provided that these changes are significant to the exchange of information.