Artikel 2

1. This Agreement shall apply to the following taxes imposed by or on behalf of a Contracting Party:
a. in the case of the United States of America, the following taxes: (i) Federal income taxes;
(ii) Federal taxes on self-employment income;
(iii) Federal estate and gift taxes; and
(iv) Federal excise taxes; and
(i) Federal income taxes;
(ii) Federal taxes on self-employment income;
(iii) Federal estate and gift taxes; and
(iv) Federal excise taxes; and
b. in the case of Aruba, the following taxes: (i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting);
(iv) the dividend withholding tax (dividendbelasting);
(v) the inheritance tax (successiebelasting); and
(vi) the excise tax (accijnzen).
(i) the income tax (inkomstenbelasting);
(ii) the wages tax (loonbelasting);
(iii) the profit tax (winstbelasting);
(iv) the dividend withholding tax (dividendbelasting);
(v) the inheritance tax (successiebelasting); and
(vi) the excise tax (accijnzen).
2. This Agreement shall apply also 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. The competent authority of each Contracting Party shall notify the other of changes in laws which may affect the obligations of that Contracting Party pursuant to this Agreement.
3. This Agreement shall not apply to the extent that an action or proceeding concerning taxes covered by this Agreement is barred by the applicant Party's statute of limitations.
4. This Agreement shall not apply to taxes imposed by political subdivisions of either Contracting Party and, in the case of the United States, to taxes imposed by states or possessions of the United States.