- 1
- The taxes covered by this Agreement are:
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- a)in the case of the Netherlands:
- (i)income tax, including income-related supplements based social supplements regulations (Inkomstenbelasting, inclusief inkomensafhankelijke toeslagen op grond van regelgeving inzake toeslagen);
- (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);
- (vii)tax on games of chance (Kansspelbelasting);
- (viii)motor vehicle tax, including the additional percentages of the provinces (Motorrijtuigenbelasting, inclusief provinciale opcenten);
- (ix)environmental taxes, including energy taxes (Belastingen op milieugrondslag, inclusief energiebelastingen);
- (x)insurance tax (Assurantiebelasting);
- (xi)tax on the ownership and/or use of real property (Onroerendezaakbelasting);
- (xii)levies, duties, fines or exemptions relating to the importation, exportation, transshipment, transit, storage and circulation of goods, as well as to prohibitions, restrictions and other similar controls on the movement of controlled items across national boundaries; and
- b)in the case of the Turks and Caicos Islands:
- (i)stamp duty;
- (ii)accommodation tax;
- (iii)levies, duties, fines or exemptions relating to the importation, exportation, transshipment, transit, storage and circulation of goods, as well as to prohibitions, restrictions and other similar controls on the movement of controlled items across national boundaries.
- 2
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- a)Subject to sub-paragraph b) of this paragraph, 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 listed in paragraph 1.
- b)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.
- 3
- The Contracting Parties may, by mutual agreement, add other taxes to the taxes covered by this Agreement.
