- 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, as well as taxes on capital appreciation.
- 3
- The existing taxes to which the Convention shall apply are in particular:
-
- a)in the Netherlands:
- -de inkomstenbelasting (income tax),
- - de loonbelasting (wages tax),
- -de vennootschapsbelasting (company tax) including the Government share in the net profits, of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
- - de dividendbelasting (dividend tax), (hereinafter referred to as "Netherlands tax");
- b)in Bangladesh:
- - the income tax,(hereinafter referred to as "Bangladesh tax").
- 4
- The Convention shall apply also to any identical or substantially similar taxes which 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 to each other any substantial changes which have been made in their respective taxation laws.
