Convention between the Kingdom of the Netherlands and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income:artikel 2

Convention between the Kingdom of the Netherlands and the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect of taxes on income

Article 2 Taxes covered

Geldend

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1.

This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.

2.

The existing taxes to which the Convention shall apply are:

a)

in the case of Brazil:

—

the federal income tax, excluding the supplementary income tax and the tax on activities of minor importance,

(herinafter referred to as ‘Brazilian tax’);

b)

in the case of the Netherlands:

—

the income tax,

—

the wages tax,

—

the company tax 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 Act of 1965),

—

the dividend tax,

(hereinafter referred to as ‘Netherlands tax’).

3.

The convention shall apply 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 taxes mentioned in paragraph 2. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.

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