Artikel 1 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 1 Taxes covered 1 This Convention shall apply to taxes on income and on capital imposed on behalf of each of the States 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, as well as taxes on capital appreciation. 3 The existing taxes to which this Convention shall apply are, in particular - (a) in the case of the Netherlands: the income tax (de inkomstenbelasting), the wages tax (de loonbelasting), the company tax (de vennootschapsbelasting), the dividend tax (de dividendbelasting), the tax on fees of directors of companies (de commissarissenbelasting), the capital tax (de vermogensbelasting), (hereinafter referred to as “Netherlands tax”); (b) in the case of Singapore: the income tax, (hereinafter referred to as “Singapore tax”). 4 This Convention shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in place of, the existing taxes.