- 1
- This Agreement shall apply to the following taxes imposed by or on behalf of the Parties:
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- a)in the case of Aruba: taxes of every kind and description imposed under national tax laws administrated by the Tax Inspector; and,
- b)in the case of Belgium, taxes of every kind and description imposed on behalf of Belgium or of the political subdivisions or local authorities thereof.
- 2
- This Agreement shall apply also to any identical or substantially similar taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes if the Parties, through their competent authorities, so agree. The competent authority of each Party shall notify the other of any substantial changes in laws which may affect the obligations of that Party pursuant to this Agreement.
