- 1
- This Convention shall apply to taxes on income and on capital imposed on behalf of each of the States or of its political subdivision 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 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),
- -de vermogensbelasting (capital tax), (hereinafter referred to as "Netherlands tax");
- b)in the case of Greece:
- -the income and capital tax on natural persons,
- -the income and capital tax on legal entities,
- -the contribution for Agricultural Insurance and all other taxes on income, additional or other contributions, which are chargeable in the territory of the Hellenic Republic, (hereinafter referred to as "Greek tax").
- 4
- The Convention shall also apply to any identical or substantially similar taxes which are subsequently imposed 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.
