- 1
- The taxes which are the subject of this Agreement are:
-
- a)in the Netherlands:
- (i)income tax (inkomstenbelasting ),
- (ii)wages tax (loonbelasting ),
- (iii)company tax, including the Government share in the net profits of the exploitation of natural resources levied pursuant the Mining Act (vennootschapsbelasting, daaronder begrepen het aandeel van de Regering in de netto-winsten behaald met de exploitatie van natuurlijke rijkdommen geheven krachtens de Mijnbouwwet ),
- (iv)dividend tax (dividendbelasting ),
- (v)gift tax (schenkingsrecht ),
- (vi)inheritance tax (successierecht ),
- (vii)value added tax (omzetbelasting );
- b)in Liechtenstein:
- (i)the personal income tax (Erwerbssteuer ),
- (ii)the corporate income tax (Ertragssteuer ),
- (iii)the corporation taxes (Gesellschaftssteuern ),
- (iv)the real estate capital gains tax (Grundstücksgewinnsteuer ),
- (v)the wealth tax (Vermögenssteuer ),
- (vi)the coupon tax (Couponsteuer ),
- (vii)the estate, inheritance and gift taxes (Nachlass-, Erbanfalls- und Schenkungssteuern ), and
- (viii)Value added tax (Mehrwertsteuer).
- 2
- This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes if the competent authorities of the Contracting Parties so agree. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Contracting Parties in the form of an exchange of letters. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.
