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- This Convention shall apply to taxes on income and on capital imposed on behalf of each of the States or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. This Convention shall also apply to the contributions levied in Yugoslavia, except for the contributions for social security.
- 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. For the purposes of this Convention the term “taxes” includes also the contributions referred to in paragraph 1 of this Article.
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- The existing taxes to which the Convention shall apply are:
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- a)in the case of the Netherlands:
- -de inkomstenbelasting (income tax),
- -de loonbelasting (wages tax),
- -de vennootschapsbelasting (company tax),
- -de dividendbelasting (dividend tax),
- -de vermogenbelasting (capital tax), (hereinafter referred to as “Netherlands tax”);
- b)in the case of Yugoslavia:
- -porez i doprinosi iz dohotka organizacija udruženog rada (the tax and contributions on income of organizations of associated labour),
- -porez i doprinosi iz ličnog dohotka iz radnog odnosa (the tax and contributions on personal income derived from dependent personal services),
- -porez i doprinosi iz ličnog dohotka od poljoprivredne delatnosti (the tax and contributions on personal income derived from agricultural activity),
- -porez i doprinosi iz ličnog dohotka od samostalnog obavljanja privrednih i neprivrednih delatnosti (the tax and contributions on personal income derived from independent economic and non-economic activities),
- -porez i doprinosi iz ličnog dohotka od autorskih prava, patenata i tehničkih unapredjenja (the tax and contributions on personal income derived from copvrights, patents and technical improvements),
- -porez na prihod od imovine i imovinskih prava (the tax on revenue derived from capital and capital rights),
- -porez na imovinu (the tax on capital),
- -porez iz ukupnog prihoda gradjana (the tax on total revenue of citizens),
- -porez na dobit stranih lica ostvarenu ulaganjem u domaću organizaciju udruženog rada za svrhe zajedničkog poslovanja (the tax on profits of foreign persons derived from investments in a domestic organization of associated labour for the purposes of joint business operations),
- -porez na dobit stranih lica ostvarenu izvodjenjem investicionih radova (the tax on profits of foreign persons derived from investment projects),
- -porez na prihod stranih lica ostvaren od prevoza putnika i robe (the tax on revenue of foreign persons derived from passenger and cargo transport), (hereinafter referred to as “Yugoslav tax”).
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- The Convention shall apply also to any identical or substantially similar taxes 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.
