Artikel 2 Overeenkomst tussen het Koninkrijk der Nederlanden en Australië 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) The existing taxes to which this Agreement shall apply are - (a) in Australia: the Australian income tax, including the additional tax upon the undistributed amount of the distributable income of a private company; (b) in the Netherlands: the Inkomstenbelasting (income tax); the Loonbelasting (wages tax); the Vennootschapsbelasting (corporation tax); the Dividendbelasting (dividend tax). (2) This Agreement shall also apply to any identical or substantially similar taxes which are imposed by one of the States after the date of signature of this Agreement in addition to, or in place of, the existing taxes. At the end of each calendar year, the competent authority of each State shall notify the competent authority of the other State of any substantial changes which have been made in the taxation laws of his State to which this Agreement applies.