**1.** This Convention shall apply to taxes on income 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 all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
**3.** The existing taxes to which the Convention shall apply are:
in the Netherlands:
the income tax (de inkomstenbelasting);
the wages tax (de loonbelasting);
the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (de Mijnbouwwet);
the dividend tax (de dividendbelasting); and
the withholding tax (de bronbelasting);
(hereinafter referred to as “Netherlands tax”);
in Sweden:
the national income tax (den statliga inkomstskatten);
the withholding tax on dividends (kupongskatten);
the income tax on non-residents (den särskilda inkomstskatten för utomlands bosatta);
the income tax on non-resident artistes and athletes (den särskilda inkomstskatten för utomlands bosatta artister m.fl.); and
the municipal income tax (den kommunala inkomstskatten);
(hereinafter referred to as “Swedish tax”).
**4.** The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
CHAPTER I
Artikel 2
Taxes covered
Onderdeel van Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Zweden tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting· Arbitrage