Artikel 2 Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht

Article 2 Taxes covered (1) The taxes to which this Convention shall apply are: (a) In the case of the United States: The Federal estate tax; and (b) In the case of the Netherlands: The succession duty and the transfer duty at death. (2) This Convention shall also apply to any taxes on estates and inheritances imposed by the States on the occasion of death, which are subsequently enacted in addition to, or in place of, the existing taxes, in the form of (a) tax on the corpus of the estate, (b) tax on inheritances, (c) transfer duties, or (d) taxes on donations mortis causa. (3) The competent authorities of the States shall notify each other of any substantial changes which have been made in their respective laws relating to taxes on estates and inheritances.