If the Netherlands has not concluded a tax treaty with the country concerned, the "Double Taxation Decree (2001) applies". The application of this decree will also make it possible to avoid double taxation. For more information on the prevention of double taxation, please see the double taxation relief. Residents and most countries of origin are entitled to an exemption from double taxation under unilateral relief rules or tax treaties. 4. The Convention shall also apply to all identical or substantially similar taxes levied after the date of signature of the Agreement, in addition to or in place of existing fees. The competent authorities of the States shall notify each other of any substantial changes to their respective tax laws.