Artikel 2 Overeenkomst tussen het Koninkrijk der Nederlanden en Malta 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 2 Taxes covered 1 This Agreement shall apply to taxes on income and on capital imposed on behalf of each of the States 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 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, 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 this Agreement 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); - de vermogensbelasting (capital tax); (hereinafter referred to as “Netherlands tax”); b.in the case of Malta: the income tax and surtax, including prepayments of tax whether made by deduction at source or otherwise, (hereinafter referred to as “Malta tax”). 4 This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the States shall notify to each other any substantial changes which have been made in their respective taxation laws. 5 Where under any provision of this Agreement income is relieved from tax in one of the States, either in full or in part, and, under the law in force in the other State, a person, in respect of the said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other State and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned State shall apply to so much of the income as is remitted to or received in the other State.