Artikel 2

1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises.
3. The existing taxes to which the Agreement shall apply are in particular:
a) in China: (i) the individual income tax;
(ii) the enterprise income tax; (hereinafter referred to as “Chinese tax”);
(i) the individual income tax;
(ii) the enterprise income tax;
b) in the Netherlands: (i) the income tax;
(ii) the wages tax;
(iii) the company tax, including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act, the Mining Act BES, the Mining Decree BES or Petroleum Act Saba Bank BES;
(iv) the dividend tax; (hereinafter referred to as “Netherlands tax”).
(i) the income tax;
(ii) the wages tax;
(iii) the company tax, including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act, the Mining Act BES, the Mining Decree BES or Petroleum Act Saba Bank BES;
(iv) the dividend tax;
4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.