Artikel 2

1. This Convention shall apply to taxes on income and capital gains imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and capital gains all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) In the case of the Netherlands: (i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the corporation tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet); and
(iv) the dividend tax (de dividendbelasting); (hereinafter referred to as “Netherlands tax”);
(i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the corporation tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet); and
(iv) the dividend tax (de dividendbelasting);
b) in the case of Ireland: (i) the income tax;
(ii) the universal social charge;
(iii) the corporation tax; and
(iv) the capital gains tax; (hereinafter referred to as “Irish tax”).
(i) the income tax;
(ii) the universal social charge;
(iii) the corporation tax; and
(iv) the capital gains tax;
4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention 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.