Artikel 2 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 2 Taxes covered 1 This Convention shall apply to taxes on income imposed on behalf of one of the States, 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 income or gains from the alienation of real or personal property and taxes on the total amounts of wages or salaries paid by enterprises. 3 The existing taxes to which the Convention shall apply are in particular: a.in the case of the Netherlands: - de inkomstenbelasting (income tax), - de loonbelasting (wages tax), - de vennootschapsbelasting (company tax), - de dividendbelasting (dividend tax), (hereinafter referred to as “Netherlands tax”); b.in the case of New Zealand: - the income tax and the excess retention tax, (hereinafter referred to as “New Zealand tax”). 4 The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the States shall notify each other of any significant changes which have been made in their respective taxation laws.