Law Approving The Agreement Between The Government Of The Kingdom Of Belgium And The Government Of The Commonwealth Of Dominica For The Exchange Of Information In Tax Matters, Done At Brussels On February 26, 2010 (1) (2) (3).

Original Language Title: Loi portant assentiment à l'Accord entre le Gouvernement du Royaume de Belgique et le Gouvernement du Commonwealth de Dominique en vue de l'échange de renseignements en matière fiscale, fait à Bruxelles le 26 février 2010 (1)(2)(3)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014015160&caller=list&article_lang=F&row_id=100&numero=163&pub_date=2015-12-23&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2015-12-23 Numac: 2014015160 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and 26 December 2013 development COOPERATION. -Law concerning consent to the agreement between the Government of the Kingdom of Belgium and the Government of the Commonwealth of Dominica for the exchange of information in tax matters, done at Brussels on February 26, 2010 (1) (2) (3) PHILIPPE, King of the Belgians, has all, present and future, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 77 of the Constitution.
S.
2. the agreement between the Government of the Kingdom of Belgium and the Government of the Commonwealth of Dominica for the exchange of information in tax matters, done at Brussels on 26 February 2010, will release its full and complete effect.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given Ciergnon, December 26, 2013.
PHILIPPE by the King: the Deputy Prime Minister and Minister of Foreign Affairs, D. REYNDERS the Minister of finance, K. GARG.
Sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Notes (1) Senate (www.senate.be): Documents: 5-2134.
Annals of the Senate: 17/07/2013, 18/07/2013.
House of representatives (www.lachambre.be): Documents: 53-2980.
Full report: 2013-11-14.
(2) see the Decree of the Flemish Community / Flemish Region June 7, 2013 (Moniteur belge of 4 July 2013 - Ed. 1), the Decree of the French community of 11 April 2014 (Moniteur belge of 28 may 2014 - Ed. 2), Decree of the German-speaking community for September 17, 2013 (Moniteur belge of 22 October 2013 - ed. 2), the Decree of the Walloon Region from April 28, 2014 (Moniteur belge of 27 May 2014 - Ed 1) and order of the Brussels-Capital Region from November 7, 2013 (Moniteur belge of 19 November 2013 - Ed. 1).
(3) entry into force: 24 November 2015.

AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF BELGIUM AND THE GOVERNMENT OF THE COMMONWEALTH OF DOMINICA ON THE EXCHANGE OF INFORMATION WITH RESPECT TO TAX MATTERS THE GOVERNMENT OF THE KINGDOM OF BELGIUM AND THE GOVERNMENT OF THE COMMONWEALTH OF DOMINICA WHEREAS the Government of the Kingdom of Belgium and the Government of the Commonwealth of Dominica ("the Contracting Parties") recognise the need for co-operation and the exchange of information in criminal and civil tax matters;
WHEREAS the Contracting Parties wish to enhance and facilitate the terms and conditions governing the exchange of information with respect to tax matters;
WHEREAS the Contracting Parties recognise that they will not engage in "fishing expeditions" or request information that is unlikely to be relevant to the tax affairs of a given taxpayer;
NOW, therefore, the Contracting Parties desiring to conclude an Agreement in order to facilitate the exchange of information with respect to tax matters which contains obligations on the part of the Contracting Parties only, have agreed as follows: ARTICLE 1 SCOPE OF AGREEMENT The Contracting Parties, through their competent authorities, shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the respective laws of the Contracting Parties concerning taxes covered by this Agreement including information that is foreseeably relevant to the determination, assessment, and collection of such fees, the recovery and enforcement of tax claims, or the investigation or prosecution of criminal tax matters.
Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the Requested Contracting Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.
ARTICLE 2 JURISDICTION 1.
To enable this Agreement to be implemented, information shall be provided in accordance with this Agreement by the competent authority of the Requested party without regard to whether the person to whom the information relates is, or whether the information is held by a resident or national of a Contracting Party.
2 A Requested Party is not obliged to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdiction.
ARTICLE 3 TAXES COVERED 1. The existing taxes which are the subject of this Agreement are: (a) in respect of the Commonwealth of Dominica, taxes of every kind and description imposed by or on behalf of the State, including customs duties.
(b) in respect of Belgium, (i) the individual income tax;
(ii) the corporate income tax;
(iii) the income tax on legal entities;
(iv) the income tax on non-residents;
(v) the value added tax.
2 This Agreement shall apply also to any identical or substantially similar taxes imposed by either Contracting Party after the date of signature of this Agreement in addition to, or in place of the existing taxes if the competent authorities of the Contracting Parties so agree. The competent authorities of the Contracting Parties shall notify each other of any substantial changes in laws which may affect the obligations of that Party pursuant to this Agreement. Furthermore, the taxes covered may be expanded by mutual agreement of the Contracting Parties in the form of an exchange of letters through the diplomatic channel.
ARTICLE 4 DEFINITIONS 1.
In this Agreement: (a) the term "the Commonwealth of Dominica" means the State of the Commonwealth of Dominica, including the territorial waters thereof and any other area in the sea and in the air within which the State of the Commonwealth of Dominica in accordance with international law, exercises sovereign rights or its jurisdiction;
(b) the term "Belgium" means the Kingdom of Belgium; used in a geographical sense, it means the territory of the Kingdom of Belgium, including the territorial sea and any other area in the sea and in the air within which the Kingdom of Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction;
(c) the term "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form;
(d) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
(e) the term "competent authority" means: (i) in respect of the Commonwealth of Dominica, the Minister responsible for Finance or the Minister's authorised representative;
(ii) in respect of Belgium, the Minister of Finance or his authorised representative;
(f) the term "Contracting Party" means the Commonwealth of Dominica or Belgium as the context requires;
(g) the term "criminal laws" means all criminal laws designated as such under domestic law, irrespective of whether contained in the tax laws, the criminal code or other laws;
(h) the term "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the Requesting Party;
(i) the term "information" means any fact, statement, document or record in any form whatever;
(j) the term "information gathering measures" means laws, regulations, and administrative or judicial procedures enabling a Contracting Party to obtain and provide the requested information;
(k) the term "national" means any citizen and any legal person, partnership, company, trust, estate, association, or any other entity deriving its status as such from the laws in force in the territorial jurisdiction of a Contracting Party;
(l) the term "person" means an individual, a company, or any other body or group of persons;
(m) the term "principal class of shares" means the class or classes of shares representing a majority of the voting power and value of the company;
(n) the term "public collective investment fund or scheme" means any collective investment fund or scheme, provided the units, shares or other interests in the fund gold scheme can be readily purchased, sold or redeemed by the public.
Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed "by the" public if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
(o) the term "publicly traded company" means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold "by the public" if the purchase or sale of shares is not implicitly restricted to a limited group of investors;
(p) the term "recognised stock exchange" means any stock exchange agreed upon by the competent authorities of the Contracting Parties;
(q) the term "Requested Party" means the party to this Agreement which is requested to provide or has provided information in response to a request;
(r) the term "Requesting Party" means the party to this Agreement submitting a request for or having received information from the Requested Party;
(s) the term "tax" means any tax covered by this Agreement.
2. Any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Contracting Party, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party.
ARTICLE 5 EXCHANGE OF INFORMATION UPON REQUEST 1. The competent authority of the Requested Party shall provide upon request in writing by the Requesting Party information for the purposes referred to in Article 1.

Such information shall be exchanged without regard to whether the Requested Party needs such information for its own tax purposes or the conduct being investigated would constitute a crime under the laws of the Requested Party if it had occurred in the territory of the Requested Party. The competent authority of the Requesting Party shall only make a request for information pursuant to this Article when it is unable to obtain the requested information by other means, except where recourse to such means would give rise to disproportionate difficulty.
2. if the information in the possession of the competent authority of the Requested Party is not sufficient to enable it to comply with the request for information, the Requested Party shall use all relevant information gathering measures to provide the Requesting Party with the information requested, notwithstanding that the Requested Party may not need such information for its own tax purposes.
3 if specifically requested by the competent authority of the Requesting Party, the competent authority of the Requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records.
4 Each Contracting Party shall ensure that its competent authority, for the purposes of this Agreement, has the authority to obtain and to provide upon request: (a) information held by banks, other financial institutions, trusts, foundations and any person, including nominees and trustees, acting in an agency or fiduciary capacity;
(b) information regarding the legal and beneficial ownership of companies, partnerships, collective investment schemes, trusts, foundations, and other persons including information on all persons in an ownership chain, and (i) in the case of collective investment schemes, information on shares, units and other interests;
(ii) in the case of trusts, information on settlors, trustees, protectors and beneficiaries;
(iii) in the case of foundations, information on founders, members of the foundation council and beneficiaries;
and (iv) in the case of persons that are neither collective investment schemes, trusts or foundations, equivalent information to the information in subparagraphs (i) to (iii).
5. Notwithstanding the preceding paragraphs, this Agreement does not create an obligation on the Contracting Parties to obtain provide Gold: has) ownership information with respect to publicly traded companies public or collective investment funds or schemes, unless such information can be obtained without giving rise to disproportionate difficulties.
(b) information which exceeds a legally required time period for retaining that information in the jurisdiction of the Requested Party and where that information is in fact no. longer kept;
(c) information in the possession or control of a person other than the taxpayer that does not relate to the taxpayer.
6. The competent authority of the Requesting Party shall provide the following information in writing to the competent authority of the Requested Party when making a request for information under this Agreement in order to demonstrate the foreseeable relevance of the information to the request: (a) the identity of the person under examination or investigation;
(b) the period for which the information is requested;
(c) the nature of the information requested and the form in which the Requesting Party would prefer to receive that information.
(d) the tax purpose for which the information is sought;
(e) the reasons for believing that the information requested is foreseeably relevant to the administration or enforcement of the tax laws of the Requesting Party;
(f) grounds for believing that the information requested is present in the territory of the Requested Party or is in the possession or control of a person within the jurisdiction of the Requested Party;
(g) to the extent known, the name and address of any person believed to be in possession or control of the requested information;
(h) a statement that the request is in conformity with this Agreement;
(i) a statement that the Requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulty.
7. The competent authority of the Requested Party shall forward the requested information as promptly as possible to the competent authority of the Requesting Party. To ensure a prompt response, the competent authority of the Requested Party shall confirm the receipt of a request in writing to the competent authority of the Requesting Party and shall notify the competent authority of the Requesting Party of any deficiencies in the request within 60 days of receipt of the request.
8 if the competent authority of the Requested Party has been unable to obtain and provide the information requested within 90 days of receipt of the request, or if obstacles are encountered in furnishing the information, or if the competent authority of the Requested refuses to provide the information, it shall immediately inform the competent authority of the Requesting Party in writing , explaining the reasons for its inability to obtain and provide the information, or the obstacles encountered or the reasons for its refusal.
ARTICLE 6 TAX EXAMINATIONS ABROAD 1. The Requested Party may, to the extent permitted under its domestic laws, and following reasonable notice from the Requesting Party allow representatives of the competent authority of the Requesting Party to enter the territory of the Requested Party in connection with a request to interview individuals and examine records with the written prior consent of the individuals concerned. The competent authority of the Requesting Party shall notify the competent authority of the Requested Party of the time and place of the intended meeting with the individuals concerned.
2 At the request of the competent authority of the Requesting Party, the competent authority of the Requested Party may, in accordance with its domestic laws, allow representatives of the competent authority of the Requesting Party to be present at the appropriate part of a tax examination in the territory of the Requested Party.
3. if the request referred to in Paragraph 2 of this section is granted, the competent authority of the Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the Requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the Requested Party for the conduct of the examination.
All decisions regarding the conduct of the examination shall be made by the Requested Party conducting the examination in accordance with its domestic laws.
ARTICLE 7 POSSIBILITY OF DECLINING A REQUEST 1. The competent authority of the Requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement;
(b) where the Requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy.
2 This Agreement shall not impose upon a Requested Party any obligation to provide information which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 5 (4) shall not be treated as a secret or trade process merely because it meets the criteria in that paragraph.
3 This Agreement shall not impose on a Contracting Party the obligation to obtain or provide information which would reveal confidential communications between a client and an attorney, solicitor or barrister or other admitted legal representative where such communications are: (i) produced for the purposes of seeking or providing legal advice; or (ii) produced for the purposes of use in existing or contemplated legal proceedings.
4. information held with the intention of furthering an offence is not subject to legal privilege, and nothing in this Article shall prevent an attorney, solicitor, or barrister, gold admitted legal representative from providing the name and address of a customer where doing so would not constitute a breach of legal privilege.
5 A request for information shall not be refused on the ground that the tax liability giving rise to the request is disputed by the taxpayer.
6. The requested Party shall not be required to obtain and to provide information which the competent authority of the requesting Party would not be able to obtain under its own laws or in the normal course of administrative practice in response to a valid request made in similar circumstances from the requested Party under this Agreement.
7 The Requested Party may decline a request for information if the information is requested by the Requesting Party to administer or enforce a provision of the tax law of the Requesting Party, or any requirement connected therewith, which discriminates against a resident or national of the Requested Party as compared with a resident or national of the Requesting Party in the same circumstances.
ARTICLE 8 CONFIDENTIALITY 1. Any information received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons

or authorities shall use such information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the Requested Party.
2. In the case of exchange of information in respect of an identified or identifiable individual, the provisions of Chapter 6, in particular the section 199 of the Economic Partnership Agreement of 15 October, 2008 between the Cariforum States and the European Community and its Member States shall be applied accordingly.
ARTICLE 9 COSTS Unless the competent authorities of the Contracting Parties otherwise agree, indirect costs incurred in providing assistance shall be borne by the Requested Party, and direct costs incurred in providing assistance (including costs of engaging external advisers in connection with litigation or otherwise) shall be borne by the Requesting Party. The respective competent authorities shall consult from time to time with regard to this Article, and in particular the competent authority of the requested Party shall consult with the competent authority of the Requesting Party in advance if the costs of providing information with respect to a specific request are expected to be significant.
ARTICLE 10 MUTUAL AGREEMENT PROCEDURE 1.
Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of this Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement.
2. In addition to the agreements referred to in Paragraph 1, the competent authorities of the Parties may mutually agree the procedures to be used under Articles 5, 6 and 9.
3. The competent authorities of the Parties may communicate with each other directly for the purposes of this Article.
ARTICLE 11 IMPLEMENTATION LEGISLATION The Contracting Parties shall enact any legislation necessary to comply with, and give effect to, the terms of this Agreement.
ARTICLE 12 ENTRY INTO FORCE The Contracting Parties shall notify each other in writing through the diplomatic channel of the completion of their necessary internal procedures for the entry into force of this Agreement.
The Agreement shall enter into force on the date of the later of the notifications, and shall have effect: (a) for criminal tax matters on that date; and (b) for all other matters covered in Article 1, in respect of taxable periods beginning on or after January 1 of the year next following the year in which the Agreement entered into force or, where there is no. taxable period, in respect of taxes due in respect of taxable events taking place on or after January 1 of the year next following the year in which the Agreement entered into force.
ARTICLE 13 TERMINATION 1. Either Contracting Party may terminate this Agreement by serving a notice of termination in writing through the diplomatic channel.
2 Such termination shall become effective on the first day of the month following the expiration of a period of six months after the date of receipt of notice of termination by the other Contracting Party.
3 Notwithstanding any termination of this Agreement, the Contracting Parties shall remain bound by the provisions of Article 8 with respect to any information obtained under this Agreement.
IN WITNESS WHEREOF, the undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.
DONE at Brussels, this 26 th day of February 2010, in duplicate in the English language.

AGREEMENT between the Government of Kingdom of Belgium and the Government of COMMONWEALTH of DOMINIQUE for the exchange of information in material tax the Government of Kingdom of Belgium and the Government of COMMONWEALTH of DOMINIQUE, considering that the Government of Kingdom of Belgium and the Government of Commonwealth of Dominica ("the Contracting Parties") recognise the need for cooperation and an exchange of information in criminal and civil tax matters;
WHEREAS the Contracting Parties wish to improve and facilitate the terms and conditions governing the exchange of information in tax matters;
CONSIDERING that the Contracting Parties undertake to not "go fishing for information" and do not request information which it is unlikely that they are relevant to elucidate the tax affairs of a taxpayer determined;
Therefore, the Contracting Parties, desiring to conclude an agreement to facilitate the exchange of information in tax matters which contains only obligations for the Contracting Parties, have agreed the following provisions: ARTICLE 1 scope of the agreement the Contracting Parties through their competent authorities provide assistance through the exchange of information likely to be relevant to the administration and enforcement of the respective laws of the Contracting Parties relating to taxes covered by this agreement including likely relevant information for the determination, the establishment and collection of these taxes, for recovery and enforcement of tax claims or for investigations or prosecutions in criminal tax matters. Information is exchanged in accordance with the provisions of this agreement and as confidential treaties as laid down in article 8. The rights and protections afforded to persons under the legislative or regulatory provisions or administrative practice of the requested Contracting Party shall remain applicable to the extent that they impede or do not unduly delay effective exchange of information.
ARTICLE 2 JURISDICTION 1. To enable the implementation of the present agreement, the competent authority of the requested party provide the information in accordance with this agreement, whether or not the person to whom the information relates is a resident or national of a Contracting Party, and that the information whether or not held by a resident or a national of a Contracting Party.
2. the requested Party has no obligation to provide information which is not held by its authorities or in the possession or under the control of people within its territorial jurisdiction.
ARTICLE 3 TAXES COVERED 1. Current taxes covered by this agreement are: (a) in relation to the Commonwealth of Dominica, taxes of any nature or description levied by, or on behalf of the State, including customs duties.
(b) as regards Belgium, (i) the tax of natural persons;
(ii) the corporation tax;
(iii) the income tax of legal persons;
(iv) the non-resident tax;
(v) the value added tax.
2. this agreement applies to identical or similar taxes which are imposed by a Contracting Party after the date of signature of this agreement and additional to existing taxes or in place, if agreed by the competent authorities of the Contracting Parties. The competent authorities of the Contracting Parties notify each other of any substantial change in their legislation which may affect the obligations of the party concerned resulting from this agreement. In addition, taxes covered may be extended by mutual agreement between the Contracting Parties, in the form of an exchange of letters through the diplomatic channel.
ARTICLE 4 DEFINITIONS 1.
In this agreement: (a) "the Commonwealth of Dominica" means the State of the Commonwealth of Dominica, including its waters and maritime zones and the air space over which, in accordance with international law, the State of the Commonwealth of Dominica exercises sovereign rights or jurisdiction;
(b) the term "Belgium" means the Kingdom of Belgium; used in a geographical sense, means the territory of the Kingdom of Belgium, including the territorial sea and maritime zones and the air space over which, in accordance with international law, the Kingdom of Belgium has sovereign rights or jurisdiction;
(c) 'Fund or collective investment device' means any instrument of Group investment, regardless of its legal form;
(d) the term "company" means any legal person or any entity considered fiscally as a legal person;
(e) the term "competent authority" means, (i) with respect to the Commonwealth of Dominica, the Minister of finance or the Minister's authorized representative;
(ii) in relation to the Belgium, the Minister of finance or his authorized delegate;
(f) the term "Contracting Party" means the Commonwealth of Dominica or the Belgium, depending on the context.
(g) the term "penal right" means any criminal provision described as such in internal law, contained in tax law, criminal law or other laws;
(h) 'in criminal tax matters"means tax matters involving intentional liable to prosecution under the criminal law of the requesting party;
(i) "information" means any fact, statement or document, regardless of the form.
(j) "information gathering measures" means laws and regulatory provisions and administrative or judicial procedures that allow a Contracting Party to obtain and provide the information requested;
(k) the term "national" means every citizen and every Corporation, society

people, society, trust (trust), association, or any other entity incorporated in accordance with the legislation in force within the territorial jurisdiction of a Contracting Party;
(l) the term 'person' means an individual, a corporation or any other association or group of persons;
(m) the term "principal class of shares" means the classes of shares representing a majority of the voting rights and of the value of the company;
(n) the term "funds or public collective investment device" means any fund or collective investment including shares, shares or other investments device can be easily purchased, sold or redeemed by the public. The units, shares or other investments to the Fund or device may be easily purchased, sold or redeemed "by the public" If the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
(o) the term "company" means any company whose principal class of shares is listed on a recognized stock exchange, the publicly traded shares of the company to be able to be bought or sold easily by the public. The shares can be bought or sold "by the public" If the purchase or the sale of the shares is not implicitly restricted to a limited group of investors;
(p) the term "recognized stock exchange" means any stock exchange determined by mutual agreement by the competent authorities of the Contracting Parties;
(q) "Requested Party" means the party to this agreement to which information is requested or which has provided information in response to a request;
(r) "Requesting party" means the party to this agreement submitting a request for information or who has received information from the requested Party;
(s) the term "tax" means any tax covered by this agreement.
2. any term or any term which is not defined in this agreement, unless the context otherwise requires, meaning that assigns, at that time, the law of that Contracting Party, the meaning given to this term or expression by the tax law of that contracting party relying on the meaning attributed to it by the other branches of the law of that Contracting Party.
ARTICLE 5 EXCHANGE OF INFORMATION UPON REQUEST 1.
The competent authority of the requested party provide, on written request of the applicant, the information for the purposes referred to in article 1. This information should be exchanged, regardless of whether the requested Party is whether or not to need for its own tax purposes and that the Act the subject of the investigation is a criminal offence under the law of the requested party if it had occurred on the territory of that party. The competent authority of the requesting party fails to submit a request for information under this section when it is not able to obtain the information by other means, except when these other means would give rise to disproportionate difficulties.
2. If the information in the possession of the competent authority of the requested Party is not sufficient for him to respond to the request for information, the requested Party shall take all appropriate measures collection of information necessary to provide the information requested, the requesting party even if the requested Party has no need of such information for its own tax purposes.
3. on request of the competent authority of the requesting party, the competent authority of the requested Party provides the information referred to in this article, insofar as its law permits, in the form of depositions of witnesses and certified copies of original documents.
4. each Contracting Party shall ensure that its competent authority has the right, for the purposes of this agreement, to obtain and provide, on request: (a) information held by banks, other financial institutions, trusts (trusts), foundations and any person acting as an agent or trustee;
(b) information regarding the legal ownership and economic ownership companies, partnerships, collective investment devices, trusts (trusts), foundations and others, including information concerning all these people when they are part of a string of property, and (i) in what concerns the collective investment devices, information on stocks, shares and other equity;
(ii) in relation to trusts (trusts), information on the constituents (settlors), Trustees (trustees), the protectors (protectors) and beneficiaries;
(iii) with regard to foundations, information on the founders, the members of the Board of the Foundation and beneficiaries; and (iv) in relation to persons who are neither devices of collective investment nor trusts (trusts) or foundations, equivalent information to the information mentioned in sub-paragraphs (i) to (iii).
5. Notwithstanding the previous paragraphs, this agreement does not oblige Contracting Parties to obtain or provide: has) information concerning listed companies ownership or all public, unless such information can be obtained without giving rise to disproportionate; difficulties funds or collective investment
(b) the information for which the legal retention period within the jurisdiction of the requested Party has expired and who are more preserved fact;
(c) the information in the possession or under the control of one person other than the taxpayer who do not relate to the taxpayer).
6. the competent authority of the requesting party provides the following information in writing to the competent authority of the requested Party when submitting a request for information under this agreement, in order to demonstrate the likely relevance of the information requested: (a) the identity of the person being the object of a control or an investigation;
(b) the period for which the information is requested;
(c) the nature of the information requested and the form in which the requesting party would prefer to receive this information;
(d) the tax purpose in which the information is requested;
(e) the reasons which suggest that the requested information is likely relevant to the administration or enforcement of the tax laws of the requesting party;
(f) the reasons which suggest that the requested information are located on the territory of the requested Party, or are in the possession or under the control of a person within the jurisdiction of the requested Party;
(g) insofar as they are known, the name and address of any person who he has reason to believe that the information sought is in his possession or under his control;
(h) a statement that the application is consistent with this agreement;
(i) a statement that the requesting party has used to get information all means available in its own territory, except those that would give rise to disproportionate difficulties.
7. the competent authority of the requested party passes as quickly as possible to the competent authority of the requesting party the information requested. To ensure a quick response, the competent authority of the requested party acknowledges receipt of the application in writing to the competent authority of the requesting party and, within 60 days of receipt of the application, shall inform the authority of any deficiencies in the application.
8. If the competent authority of the requested party could obtain and provide the information requested within 90 days of receipt of the application, or if it encounters obstacles to provide the information, or if the competent authority of the requested party refuses to provide the information, it shall immediately inform in writing the competent authority of the requesting party , indicating the reasons of disability in which she lies to obtain and provide information, the nature of the obstacles or the reasons for his refusal.
ARTICLE 6 TAX CONTROLS HAS ABROAD 1. Insofar as its law permits, and with reasonable notice by the requesting party, the requested Party may, in a request to interview individuals and examine documents, allow representatives of the competent authority of the requesting party to enter the territory of the requested Party with written consent prior of concerned individuals. The competent authority of the requesting Party shall notify the competent authority of the requested Party the date and place of the meeting with concerned individuals.
2. at the request of the competent authority of the requesting party, the competent authority of the requested Party may, under its law domestic, allow representatives of the competent authority of the requesting party to attend the appropriate phase of a tax control on the territory of the requested Party.
3. If the request referred to in paragraph 2 of the present article is accepted, the competent authority of the requested Party that leads the control made known as soon as possible, the competent authority of the requesting party the date and location of the control, the authority or the person authorized to conduct the inspection and the procedures and conditions required by the requested Party

for the conduct of the control. Any decision relating to the conduct of the control is taken by the requested Party which leads the control in accordance with its domestic law.
ARTICLE 7 POSSIBILITY OF DECLINE AN APPLICATION 1. The competent authority of the requested Party may refuse assistance: (a) where the application is not submitted in accordance with this agreement;
(b) where the applicant has not used to obtain information all means available in its own territory, except where recourse to such means would give rise difficulties disproportionate; or (c) when the communication of the information requested would be contrary to public order.
2. the present agreement does not oblige a party required to provide information that would reveal a commercial, industrial or professional secret or trade process, being understood that information referred to in article 5, paragraph 4 is not treated as a secret or trade process from the simple fact that they fulfil the criteria laid down in this paragraph.
3. this agreement does not oblige a Contracting Party to obtain or provide information that would disclose confidential communications between a client and a lawyer or another legal representative approved when these communications: (i) were intended to request or provide a legal opinion, or (ii) are intended to be used in ongoing legal proceedings or contemplated.
4. information held with the aim of promoting an offence are not subject to privacy (legal privilege) and nothing in this section prevents a lawyer or a legal representative authorized to provide the name and address of a customer where this does not constitute a breach of confidentiality.
5. a request for information may be refused on the ground that the tax debt that the subject of the application is contested by the taxpayer.
6. the requested Party is not required to obtain and provide information which the competent authority of the requesting party could obtain under its own right or in the normal course of its administrative practices in response to a valid request under similar circumstances by the requested Party under this agreement.
7. the part required may reject a request for information if the information is requested by the applicant to apply or enforce a provision of the tax legislation of the requesting party, or any obligation thereto, which is discriminatory against a resident or a national of the requested party to a resident or a national of the requesting party in the same circumstances.
ARTICLE 8 CONFIDENTIALITY 1. Any information received by a Contracting Party under this agreement is kept confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) within the jurisdiction of that contracting party affected by the establishment, collection, recovery or enforcement of the taxes covered by this agreement, or by the prosecution or appeal decisions relating to these taxes. These persons or authorities may use this information for these purposes only. They can be reported at public hearings in courts or in judicial decisions. The information may be disclosed to any other person, entity or authority or any other foreign authority without written permission express of the competent authority of the requested Party.
2. where the exchange of information concerning an identified or identifiable natural person, the provisions of Chapter 6, in particular article 199 of the economic partnership agreement of October 15, 2008 between the Cariforum States, on the one hand, and the community and its States members, on the other hand, are applied accordingly.
ARTICLE 9 costs A unless the competent authorities of the Contracting Parties agree otherwise, the indirect costs incurred in providing assistance shall be borne by the requested Party, and the direct costs incurred to provide assistance (including expenses arising from recourse to external as part of litigation consultants or other purposes) are borne by the requesting party.
The competent authorities shall periodically consult about this article. In particular, the competent authority of the requested Party shall consult in advance the competent authority of the requesting party if it is expected that the provision of information in relation to a specific request give rise to significant costs.
ARTICLE 10 MUTUAL AGREEMENT PROCEDURE 1. In case of difficulties or doubts between the Contracting Parties regarding the implementation or interpretation of this agreement, the competent authorities shall endeavour to settle the question by mutual agreement.
2. in addition the agreements referred to in paragraph 1, the competent authorities of the Parties may determine by mutual agreement procedures in application of articles 5, 6 and 9.
3. the competent authorities of the Parties may communicate with each other directly for the purposes of this section.
ARTICLE 11 provisions of implementation the Contracting Parties shall adopt legislation necessary to comply with this agreement and give it effect.
ARTICLE 12 entry in force the Contracting Parties shall notify each other, in writing and through diplomatic channels, the completion of their internal procedures necessary for the entry into force of this agreement. The agreement will enter into force on the date of the latter of these notifications and shall apply: (a) in criminal tax matters on that date; and (b) for all other matters referred to in article 1, with respect to the taxable periods commencing from 1 January of the year next following that of the entry into force of the agreement or, in the absence of taxable period, in what respect taxes due in respect of taxable events occurring from 1 January of the year next following that of the entry into force of the agreement.
ARTICLE 13 DENUNCIATION 1. Each Contracting Party may denounce this agreement by notifying the denunciation in writing and through diplomatic channels.
2. Such denunciation shall take effect on the first day of the month following the expiration of a period of six months from the date of receipt of the notification of denunciation by the other Contracting Party.
3. Notwithstanding any termination of this agreement, the Contracting Parties shall remain bound by the provisions of article 8 to all information obtained pursuant to this agreement.
IN witness whereof the undersigned, being duly authorized by their respective Governments, have signed this agreement.
DONE at Brussels, 26 February 2010, in duplicate, in the English language.