- 1
- This Convention shall apply to taxes on income imposed on behalf of one of the States, 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 and 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 case of the Netherlands:
- -de inkomstenbelasting (income tax),
- -de loonbelasting (wages tax),
- -de vennootschapsbelasting (company tax),
- -de dividendbelasting (dividend tax), (hereinafter referred to as "Netherlands tax");
- b)in the case of the Philippines:
- -the income taxes imposed by the Government of the Republic of the Philippines,(hereinafter referred to as "Philippine tax").
- 4
- The Convention shall apply also to any identical or substantially similar taxes on income which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the States shall notify to each other any substantial changes which have been made in their respective taxation laws.