- 1
- The taxes which are the subject of this Agreement are:
-
- a)in the Netherlands:
- (i)income tax, including income-related supplements based 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 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);
- (xii)levies, duties, fines or exemptions relating to the importation, exportation, transshipment, transit, storage and circulation of goods, as well as to prohibitions, restrictions and other similar controls on the movement of controlled items across national boundaries);
- b)in the Cook Islands:
- (i)the personal income tax;
- (ii)the company income tax;
- (iii)the withholding tax on dividends, interest and royalties, and
- (iv)the value added tax.
- 2
- This Agreement shall also apply to any identical taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes if the competent authorities of the Contracting Parties so agree. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Contracting Parties in the form of an exchange of letters. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by this Agreement.
