- 1
- This Convention shall apply to taxes on income and on capital 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 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 Norway:
- (i)the national tax on income (inntektsskatt til staten);
- (ii) the county municipal tax on income (inntektsskatt til fylkeskommunen);
- (iii)the municipal tax on income (inntektsskatt til kommunen);
- (iv)the national contributions to the Tax Equalisation Fund (fellesskatt til Skattefordelingsfondet);
- (v)the national tax on capital (formuesskatt til staten);
- (vi)the municipal tax on capital (formuesskatt til kommunen);
- (vii)the national tax relating to income and capital from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten vedrørende inntekt og formue i forbindelse med undersøkelse etter og utnyttelse av undersjøiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rørledningstransport av utvunnet petroleum);
- (viii)the national dues on remuneration to non-resident artistes (avgift till staten av honorarer som tilfaller kunstnere bosatt i utlandet);(hereinafter referred to as "Norwegian tax");
- b) in the Netherlands Antilles:
- (i)the income tax (inkomstenbelasting);
- (ii)the wages tax (loonbelasting);
- (iii)the profit tax (winstbelasting); and
- (iv)the surtaxes (opcenten) on the income and profit taxes (hereinafter referred to as "Netherlands Antillean tax").'
- 4
- The Convention shall apply also to any identic or substantially similar taxes which are imposed by either Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes.
