Artikel 2 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië 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 Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State 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 the Convention shall apply are in particular: a) in the case of the Netherlands: i) income tax (de inkomstenbelasting), ii) wages tax (de loonbelasting), iii) company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act of 1810 (de Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965 (de Mijnwet Continentaal Plat 1965), iv) dividend tax (de dividendbelasting), v) capital tax (de vermogensbelasting), (hereinafter referred to as “Netherlands tax”); b) in the case of Argentina: i) the income tax (impuesto a las ganancias), and ii) the personal assets tax (impuesto sobre los bienes personales), (hereinafter referred to as “Argentine 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 Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.