- 1
- This Agreement shall apply to taxes on income imposed on behalf of one of the States 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 Agreement shall apply are, in particular:
-
- a)in the case of Turkey:
- –income tax (gelir vergisi);
- –corporation tax (kurumlar vergisi);
- –levy on behalf of the fund for the support of the defense industry (savunma sanayii destekleme fonu); (hereinafter referred to as “Turkish Tax”);
- b)in the case of the Netherlands:
- –income tax (de inkomstenbelasting);
- –wages tax (de loonbelasting);
- –company tax (de vennootschapsbelasting); including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 (Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965; (Mijnwet Continentaal Plat 1965);
- –dividend tax (de dividendbelasting); (hereinafter referred to as “Netherlands tax”).
- 4
- The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement 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.
