- 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.
- 3
- The existing taxes to which the Convention shall apply are in particular:
-
- a)in the European part of the Netherlands:
- (i)de inkomstenbelasting (income tax);
- (ii)de loonbelasting (wages tax);
- (iii)de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnbouwwet (the Mining Act);
- (iv)de dividendbelasting (dividend tax), and in the Caribbean part of the Netherlands:
- (i)de inkomstenbelasting (income tax);
- (ii)de loonbelasting (wages tax);
- (iii)de vastgoedbelasting (property tax);
- (iv)de opbrengstbelasting (revenue tax);
- (v)het aandeel van de Regering in de nettowinsten behaald met de exploitatie van natuurlijke rijkdommen geheven krachtens de Mijnwet BES, het Mijnbesluit BES of de Petroleumwet Saba Bank BES (Government share in the net profits of the exploitation of natural resources pursuant to the Mining Act BES, the Mining decree BES or Petroleum Act Saba Bank BES); (hereinafter referred to as “Netherlands tax”);
- b)In the case of Ethiopia:
- (i)the tax on income and profit imposed by the Income Tax Proclamation No. 286/2002; and
- (ii)the tax on income from mining, petroleum and agricultural activities imposed by respective proclamations; (hereinafter referred to as “Ethiopian 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 each other of any significant changes which have been made in their taxation laws.
