- 1
- This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contacting 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 and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
- 3
- The existing taxes to which the Agreement shall apply are:
-
- a)in Finland:
- (i)the state income taxes (valtion tuloverot; de statliga inkomstskatterna);
- (ii)the corporate income tax (yhteisöjen tulovero; inkomstskatten för samfund);
- (iii)the communal tax (kunnallisvero; kommunalskatten);
- (iv)the church tax (kirkollisvero; kyrkoskatten);
- (v)the tax withheld at source from interest (korkotulon lähdevero; källskatten på ränteinkomst);
- (vi)the tax withheld at source from non-residents' income (lähdevero; källskatten); and
- (vii)the state capital tax (valtion varallisuusvero; den statliga förmögenhetsskatten);(hereinafter referred to as “Finnish tax”);
- b)in the Netherlands:
- (i)the income tax (de inkomstenbelasting);
- (ii)the wages tax (de loonbelasting);
- (iii)the company tax (de vennootschapsbelasting), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965);
- (iv)the dividend tax (de dividendbelasting); and
- (v)the capital tax (de vermogensbelasting);(hereinafter referred to as “Netherlands tax”).
- 4
- The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement 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 respective taxation laws.
