- 1
- The existing taxes which are the subject of this Agreement are:
-
- a)in the Netherlands, taxes of every kind and description; and
- b)in Montserrat, direct taxes of every kind and description.
- 2
- This Agreement shall also apply to any identical or substantially similar taxes imposed by either territory after the date of signature of this Agreement in addition to, or in place of, any of the taxes referred to in sub-paragraph 1. The competent authorities of the Contracting Parties shall notify each other of any relevant changes to the taxation and related information gathering measures covered by this Agreement.
