- 1
- The taxes which are the subject of this Agreement are:
-
- a)in the Netherlands, taxes of every kind and description imposed on behalf of the Netherlands, particularly the:
- (i)income tax, including income-related supplements based1)[Red: Noot redactie: hier is kennelijk het woord „on” weggevallen.] social supplements regulations (Inkomstenbelasting, inclusief inkomensafhankelijke toeslagen op grond van regelgeving inzake toeslagen);
- (ii)wages tax (Loonbelasting);
- (iii)company tax, including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Vennootschapsbelasting, daaronder begrepen het aandeel van de Regering in de netto-winsten behaald met de exploitatie van natuurlijke rijkdommen geheven krachtens de Mijnbouwwet);
- (iv)dividend tax (Dividendbelasting);
- (v)gift tax (Schenkingsrecht);
- (vi)inheritance tax (Successierecht);
- (vii)value added tax (Omzetbelasting);
- (vii)tax on games of chance (Kansspelbelasting);
- (viii)motor vehicle tax, including the additional percentages of the provinces (Motorrijtuigenbelasting, inclusief provinciale opcenten);
- (ix)environmental taxes, including energy taxes (Belastingen op milieugrondslag, inclusief energiebelastingen);
- (x)insurance tax (Assurantiebelasting);
- (xi)tax on the ownership and/or use of real property (Onroerendezaakbelasting);
- b)in the British Virgin Islands,
- (i)the income tax;
- (ii)the payroll tax; and
- (iii)the property tax.
- 2
- This Agreement shall also apply to any identical or substantially similar taxes imposed by either Contracting Party after the date of signature of the Agreement in addition to, or in place of, the existing taxes listed in sub-paragraph 1. The competent authorities of the Contracting Parties shall notify each other through the exchange of letters of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
