Article 2 Taxes Covered

1.

2.

a)

in the territory in which the taxation law administered by the Department of Taxation, Ministry of Finance, Taipei, is applied:

(i)

the profit seeking enterprise income tax;

(ii)

the individual consolidated income tax;

b)

in the territory in which the taxation law administered by the Netherlands Ministry of Finance is applied:

(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 Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Acting Act of 1965);

(iv)

dividend tax. de dividendbelasting.

3.