Artikel 2

1. This Convention shall apply to taxes on income 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 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 European part of the Netherlands: (i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the company 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);
(iv) the dividend tax (de dividendbelasting);
(v) the withholding tax (de bronbelasting);
(vi) the minimum tax (de minimumbelasting); and
(i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the company 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);
(iv) the dividend tax (de dividendbelasting);
(v) the withholding tax (de bronbelasting);
(vi) the minimum tax (de minimumbelasting); and
b) in the Caribbean part of the Netherlands: (i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the property income tax (de vastgoedbelasting);
(iv) the revenue tax (de opbrengstbelasting);
(v) the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act BES (de Mijnwet BES), the Mining Decree BES (het Mijnbesluit BES) or the Petroleum Act Saba Bank BES (de Petroleumwet Saba Bank BES); (hereinafter referred to as “Netherlands tax”);
(i) the income tax (de inkomstenbelasting);
(ii) the wages tax (de loonbelasting);
(iii) the property income tax (de vastgoedbelasting);
(iv) the revenue tax (de opbrengstbelasting);
(v) the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act BES (de Mijnwet BES), the Mining Decree BES (het Mijnbesluit BES) or the Petroleum Act Saba Bank BES (de Petroleumwet Saba Bank BES);
c) in Benin: (i) the corporate income tax (l’impôt sur les sociétés);
(ii) the business profits tax (l ‘impôt sur les bénéfices d’affaires);
(iii) the tax on income from movable capital (l’impôt sur le revenu des capitaux mobiliers);
(iv) the property income tax (l’impôt sur les revenus fonciers);
(v) the taxes on salary income (l’impôt sur les revenus salariaux);
(vi) the capital gains tax on real estate (la taxe sur la plus-value immobilière);
(vii) the withholding on remuneration due to non-resident service providers (la retenue sur les rémunérations dues aux prestataires non-résidents); (hereinafter referred to as “Beninese taxes”).
(i) the corporate income tax (l’impôt sur les sociétés);
(ii) the business profits tax (l ‘impôt sur les bénéfices d’affaires);
(iii) the tax on income from movable capital (l’impôt sur le revenu des capitaux mobiliers);
(iv) the property income tax (l’impôt sur les revenus fonciers);
(v) the taxes on salary income (l’impôt sur les revenus salariaux);
(vi) the capital gains tax on real estate (la taxe sur la plus-value immobilière);
(vii) the withholding on remuneration due to non-resident service providers (la retenue sur les rémunérations dues aux prestataires non-résidents);
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.