Treedt in werking op een nader te bepalen tijdstip
- 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, as well as taxes on capital appreciation.
- 3
- The existing taxes to which the Convention shall apply are in particular:
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- a)in the case of the Netherlands:
- –de inkomstenbelasting (income tax);
- –de loonbelasting (wages tax);
- –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);
- –de dividendbelasting (dividend tax); (hereinafter referred to as “the Netherlands tax”);
- b)in the case of Kenya the income tax chargeable in accordance with the provisions of the Income Tax Act, Cap. 470;(hereinafter referred to as “Kenyan tax”).
- 4
- The Convention shall apply also to any identical or substantially similar taxes that 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 that have been made in their taxation laws.