- 1
- The taxes to which this Agreement shall apply are:
-
- a)in Aruba: the profit tax (de winstbelasting) (hereinafter referred to as “Aruban tax”);
- b)in Sweden: the national income tax (den statliga inkomstskatten) (hereinafter referred to as “Swedish tax”).
- 2
- The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the taxes referred to in paragraph 1. The competent authorities of the Contracting Parties shall notify each other of any significant changes which have been made in their respective taxation laws.
