Artikel 3

1. The taxes which are the subject of this Agreement are:
a) in the case of Curaçao: (i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the surtaxes on the income and profit tax (opcenten op de inkomsten en winstbelasting).
(i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the surtaxes on the income and profit tax (opcenten op de inkomsten en winstbelasting).
b) in the case of the Argentine Republic: (i) Income Tax;
(ii) Value Added Tax;
(iii) Personal Assets Tax; and
(iv) Tax on Presumptive Minimum Income.
(i) Income Tax;
(ii) Value Added Tax;
(iii) Personal Assets Tax; and
(iv) Tax on Presumptive Minimum Income.
2. This Agreement shall also apply to any identical tax 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 Parties so agree. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Parties in the form of an exchange of letters. The competent authorities of the Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.