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CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - Final Provisions
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 2

Taxes Covered by the Arrangement

(1) This Arrangement shall apply to taxes on income imposed on behalf of a country 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 Arrangement shall apply are in particular:

  • (a)
    • (i) in the case of the European part of the Netherlands:
      • (1) the income tax (inkomstenbelasting);
      • (2) the wages tax (loonbelasting);
      • (3) the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Mijnbouwwet);
      • (4) the dividend tax (dividendbelasting); and
    • (ii) in the case of the Caribbean part of the Netherlands:
      • (1) the income tax (inkomstenbelasting);
      • (2) the wages tax (loonbelasting);
      • (3) the property tax (vastgoedbelasting);
      • (4) the revenue tax (opbrengstbelasting);
      • (5) the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act BES (Mijnwet BES), the Mining Decree BES (Mijnbesluit BES) or the Petroleum Act Saba Bank BES (Petroleumwet Saba Bank BES);
    • (hereinafter referred to as "Netherlands tax");
  • (b) in the case of St. Maarten:
    • I
    • (1) the income tax (inkomstenbelasting);
    • (2) the wages tax (loonbelasting);
    • (3) the property tax (winstbelasting);
    • (4) the dividend tax (dividendbelasting);
  • (hereinafter referred to as "St. Maarten tax").

(4) The Arrangement shall apply also to any identical or substantially similar taxes that are imposed after the date of entry into force of this Arrangement in addition to, or in place of, the existing taxes. The competent authorities of the countries shall notify each other of any significant changes that have been made in their taxation laws or regulations. They may consult thereon with each other for the purposes of applying this Arrangement.