Posted the: 2015-01-15 Numac: 2014015135 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 28 February 2014. -Law on consent to the Protocol of amendment to the Convention on mutual administrative assistance in tax matters, done at Paris on May 27, 2010 (1) (2) PHILIPPE, King of the Belgians, to 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 Protocol of amendment to the Convention on mutual administrative assistance in tax matters, done at Paris on May 27, 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 in Brussels, February 28, 2014.
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: 5-2162 annals of the Senate: November 7, 2013 House of representatives (www.lachambre.be): Documents: complete record 53-3114: 19 December 2013 2) see Decree of the Flemish community / the Flemish Region of the 26 octobre2012 (Moniteur belge of 22 November 2012 - ed. 2 and) November 29, 2012), the Decree of the French community of May 31, 2012 (Moniteur belge of 11 July 2012 - ed. 2), the Decree of the German-speaking community of 22 September 2014 (Moniteur belge of 17 October 2014), the Decree of the Walloon Region from June 21, 2012 (Moniteur belge of 2 July 2012) and order of the Brussels-Capital Region from March 27, 2014 (Moniteur belge of 12 may 2014).
(3) date of entry into force for the Belgium: 01/04/2015.
Protocol of amendment to the Convention on mutual administrative assistance in tax matters preamble the Member States of the Council of Europe and member countries of the Organization for Cooperation and development economic (OECD), signatories to this Protocol, whereas the Convention on mutual administrative assistance in tax matters, done at Strasbourg on January 25, 1988 (hereinafter ' the Convention'), was concluded before that the standard for the exchange of information in tax matters is internationally recognized.
Considering that a new cooperation framework is put in place after the conclusion of the Convention;
Whereas it is desirable to have a multilateral instrument to allow the largest number of States to benefit from the new cooperation framework and also to apply the highest cooperation international standards in the field of taxation;
Have agreed as follows: Article 1 Ier.
The seventh recital of the preamble to the Convention shall be deleted and replaced by the following: "Confident as long as States should take measures or provide information taking into account the need to protect the confidentiality of the information and international instruments for the protection of privacy and personal data flow;"
2. it is added after the seventh recital of the preamble to the Convention: "considering that a new cooperation framework is put in place and that it is desirable to have a multilateral instrument to allow the largest number of States to benefit from the new cooperation framework and also to apply the highest cooperation international standards in the field of taxation;
"Article II article 4 of the Convention shall be deleted and replaced by the following: 'Article 4 – general provision 1. The Parties, in particular Exchange as provided in this section, foreseeably relevant information for the administration or enforcement of their internal laws relating to taxes covered by this Convention.
3. a party may, by a declaration addressed to one of the depositories, indicate that, in accordance with its legislation internal, its authorities may inform its resident or citizen before providing information about in application of articles 5 and 7. "Article III 1. The term "and" in paragraph 1.b of article 18 of the Convention is replaced by the term ', or '.
2. the reference to 'article 19' in paragraph 1.f of article 18 of the Convention shall be replaced by a reference to 'article 21.2.g.
Article IV article 19 of the Convention shall be deleted.
Article V article 21 of the Convention shall be deleted and replaced by the following: 'Article 21 - Protection of persons and limits of the duty of assistance 1. No provision of this Convention may be interpreted as limiting the rights and guarantees granted to persons by the laws or the administrative practice of the requested State.
2. except with regard to article 14, the provisions of this Convention shall not be construed as imposing the State required an obligation: a) to take measures derogating in its legislation or administrative practice, legislation or administrative practice of the requesting State;
(b) to take measures which would be contrary to public order;
(c) to provide information that could be obtained on the basis of its legislation or administrative practice, legislation or administrative practice of the requesting State;
(d) to provide information that would reveal a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order;
(e) to provide administrative assistance if and to the extent where it considers that the imposition of the requesting State is contrary to generally accepted taxation principles or the provisions of a convention for the avoidance of double taxation or any other agreement concluded with the requesting State;
(f) to provide administrative assistance in order to implement or enforce a provision of the tax legislation of the State applicant, or to satisfy an obligation thereto, which discriminates against a national of the State required compared to a national of the requesting State that lies in the same circumstances;
(g) to provide administrative assistance if the requesting State has exhausted all reasonable measures provided for by its legislation or administrative practice, unless the use of such measures give rise to difficulties disproportionate;
(h) to grant assistance to recovery in cases where the administrative burden resulting for that State is clearly disproportionate to the benefits that can be learned from by the requesting State.
3. If information is requested by the applicant in accordance with this Convention, the requested State State uses the powers available to it to obtain the information requested, even if there in no need for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations laid down by this Convention, unless such limitations, and in particular those of paragraphs 1 and 2, are likely to prevent the required State disclosure only because they are not of interest to him in the national framework.
4. in any case the provisions of this Convention, and in particular those of paragraphs 1 and 2 shall not be construed as allowing a State required to withhold information only because they are held by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or because the information relate to the rights of property of a person. ' Article VI paragraphs 1 and 2 of article 22 are deleted and replaced by the following: ' 1. information obtained by a party pursuant to this Convention are kept secret and protected in the same conditions as those laid down for the information obtained pursuant to the legislation of that party and, as necessary to ensure the necessary level of data protection personal. , in accordance with the guarantees that can be specified by the party providing the information as being required under its legislation.
2. this information is disclosed in any case only to persons or authorities (including courts and administrative or supervisory bodies) involved in the establishment, the perception or the collection of taxes of this part, by procedures or criminal prosecution of these taxes, or by decisions on appeals relating to these taxes or the control of the foregoing. Only such persons or authorities may use this information and only for the purposes indicated above. They may, notwithstanding the provisions of paragraph 1, in conducting public hearings of courts or judgments concerning such taxes. "Article VII paragraph 2 of article 27 of the Convention shall be deleted and replaced by the following: ' 2. Notwithstanding the provisions of paragraph 1, the Parties which are Member States of the European Union, may apply, in their mutual relations, the possibilities of assistance provided by the Convention, insofar as they allow a wider cooperation than those offered by the rules of the European Union. '. "Article VIII 1.
The following paragraphs are added at the end of article 28 of the Convention: "4. any Member State of the Council of Europe or member country of the OECD which becomes party to the Convention after the entry into force of the Protocol amending the Convention, opened for signature may 27, 2010 (the" 2010 Protocol"), will be party to the Convention as amended by this Protocol. unless it expresses a different intention in a written notification addressed to one of the depositories.
5. after the entry into force of the Protocol by 2010, any State which is not a member of the Council of Europe or the OECD may request to be invited to sign and ratify the Convention as amended by the Protocol of 2010. Any such request must be addressed to one of the depositories, who shall transmit it to the Parties. The depositary shall also inform the Committee of Ministers of the Council of Europe and the Council of the OECD. The decision to invite the States which have applied to become Parties to the Convention shall be taken by consensus by the Parties to the Convention through the coordinating body. For any State which ratifies the Convention as amended by the Protocol of 2010 in accordance with this paragraph, this Convention shall enter into force the first day of the month following the expiration of a period of three months after the date of deposit of the instrument of ratification with one of the depositories.
6. the provisions of this Convention, such as amended by the Protocol of 2010, apply to administrative assistance covering the periods tax starting January 1, or after January 1 of the year following that during which the Convention, as amended by the Protocol of 2010, shall enter into force for a party, or in the absence of tax period , they apply to administrative assistance on tax obligations taking birth on 1 January, or after January 1 of the year following that during which the Convention, as amended by the Protocol of 2010, will enter into force for a party. Or more two Parties may agree that the Convention, as amended by the Protocol of 2010, will take effect with regard to administrative assistance relating to taxation periods or previous tax obligations.
7. Notwithstanding the provisions of paragraph 6, the provisions of the present Convention, as amended by the Protocol of 2010, will take effect from the date of its entry into force for a party, with regard to tax cases involving intentional liable to prosecution under the criminal law of the requesting party with on periods of taxation or previous tax obligations. ' 2. the following subparagraph shall be added after clause (e), paragraph 1 of article 30 of the Convention: ' f) to apply article 28 paragraph 7 exclusively for administrative assistance covering periods of taxation that begins January 1, or after 1 January of the third year preceding where Convention, such as amended by the Protocol of 2010, has entered into force for a party. , or in the absence of tax period, for administrative assistance regarding bonds tax taking birth 1 January or after 1 January of the third year preceding that where the Convention, as amended by the Protocol of 2010 came into force for a party. ' 3. the words "and any party to this Convention" will be added after the words "of the OECD member countries" in paragraph 1 of article 32 of the Convention.
Article IX 1. The present Protocol is open for signature by the signatories to the Convention. It will be subject to ratification, acceptance or approval. A signatory may not ratify, accept or approve this Protocol unless you have previously or simultaneously ratified, accepted or approved the Convention. The instruments of ratification, acceptance or approval shall be deposited with one of the depositories.
2. this Protocol shall enter into force on the first day of the month following the expiration of a period of three months after the date on which five Parties to the Convention have expressed their consent to be bound by this Protocol in accordance with the provisions of paragraph 1.
3. for any party to the Convention which subsequently expresses its consent to be bound by the Protocol, it shall enter into force the first day of the month following the expiration of a period of three months after the date of deposit of the instrument of ratification, acceptance or approval.
Article X 1. The depository with whom an Act, notification or communication is deposited shall notify the States members of the Council of Europe, the Member countries of the OECD and any party to the Convention as amended by this Protocol: a) any signature;
(b) the deposit of any instrument of ratification, acceptance or approval;
c) any date of entry into force of this Protocol in accordance with the provisions of article IX;
(d) any other Act, notification or communication relating to this Protocol.
2. the depositary receiving a communication or making a notification in accordance with paragraph 1 shall inform the other depositary.
3. the depository communicate a certified copy of this Protocol to the Member States of the Council of Europe and OECD member countries.
4. When this Protocol enters into force in accordance with article IX, one of the depositories will establish the text of the Convention as amended by this Protocol and to communicate a certified copy to each of the Parties to the Convention as amended by this Protocol.
In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol.
Done at Paris, may 27, 2010, in french and English, both texts being equally authentic, in two copies, of which one shall be deposited in the archives of the Council of Europe and the other in the archives of the OECD.
List of bound States States Date Authentication Type of consent Date consent entry force local South Africa 03/11/2011 Ratification 21/11/2013 01/03/2014 Albania 01/03/2013 Ratification 08/08/2013 01/12/2013 Germany 03/11/2011 Ratification Andorra 05/11/2013 Ratification Saudi Arabia 29/05/2013 Ratification Argentina 03 / 11 / 2011 Ratification 13 / 09 / 2012 01 / 01 / 2013 Australia 03 / 11 / 2011 Ratification 30 / 08 / 2012 01 / 12 / 2012 Austria 29/05 / 2013 ratification 28/08/201401/12/2014 Azerbaijan 23/05/2014indetermine Belgium 04/04/2011 Ratification 08/12/201401/04/2015 Brazil 03/11/2011 Ratification BELIZE 29/05/2013 Ratification 29/05/2013 01/09/2013 Cameroon 25/06/2014indetermine CANADA 03/11/2011 Ratification 21/11/2013 01/03/2014 Chile 14/10/2013 Ratification China (REP. POPULAR) 27/08/2013 Ratification Cyprus 2014indetermine-07-10 Colombia 23/05/2012 Ratification 19/03/2014 01/07/2014 South Korea 27/05/2010 Ratification 26/03/2012 01/07/2012 COSTA RICA01/03/2012Ratification05/04/201301/08/2013 Croatia 11/10/2013 Ratification 28/02/2014 01/06/2014 Denmark 27/05/2010 Ratification 28/01/2011 01/06/2011 Spain 11/03/2011 Ratification 28/09/2012 01/01/2013 Estonia 29/05/2013 Ratification 08. 07, 201401, 11, 2014 United States 27/05/2010 Ratification Finland 27/05/2010 Ratification 21/12/2010 01/06/2011 FRANCE 27/05/2010 Ratification 12-13-2011 01/04/2012 GABON 2014indetermine-07-03 GHANA 10/07/2012 Ratification 29/05/2013 01/09/2013 Greece 21/02/2012 Ratification 29/05/2013 01/09/2013 GUATEMALA 05/12/2012 Ratification Georgia 03/11/2010 Ratification 28/02/2011-01/06/2011 Hungary 12/11/2013 Ratification 07/11. 201401/03/2015 India 26/01/2012 Ratification 21/02/2012 01/06/2012 Indonesia 03/11/2011 Ratification Ireland 30/06/2011 Ratification 29/05/2013 01/09/2013 Iceland 27/05/2010 Ratification 28/10/2011-01/02/2012 Italy 27/05/2010 Ratification 17/01/2012 01/05/2012 Japan 03/11/2011 Ratification 28/06/2013 01/10/2013 KAZAKHSTAN 23/12/2013 Ratification Latvia 29/05/2013 Ratification 15/07/201401/11/2014 LIECHTENSTEIN 21. 11/2013 ratification Lithuania 07/03/2013 Ratification 2014-02-04 01/06/2014 LUXEMBOURG 29/05/2013 Ratification 11/07/201401/11/2014 Malta Ratification 29/05/2013 01/09/2013 Morocco 21/05/2013 Ratification Mexico 27/05/2010 Ratification 23/05/2012 01/09/2012 Moldova 27/01/2011 Ratification 11-24-2011 01/03/2012 MONACO 13/10/2014indetermine NIGERIA 29/05/2013 Ratification Norway 27/05/2010 Ratification 18/02/2011-01/06/2011 New Zealand 26/10/2012 ratification 21/11/2013 01/03/2014 Netherlands 27/05/2010 Ratification 29/05/2013 01/09/2013 PHILIPPINES Poland 26/09/2014indetermine 09/07/2010 Ratification 06-22-2011 01/10/2011 PORTUGAL 27/05/2010 Ratification 17/11/201401/03/2015 Romania 10/15/2012 Ratification 11/07/201401/11/2014 UK 27/05/2010 Ratification 06/30/2011 10/01/2011 Russia 03/11/2011 Ratification San Marino 21/11/2013 Ratification Singapore 29. 05/2013 ratification Slovakia 29/05/2013 Ratification 21/11/2013 01/03/2014 Slovenia 27/05/2010 Ratification 31/01/2011 01/06/2011 Sweden 27/05/2010 Ratification 05-27-2011 01/09/2011 Switzerland 14/10/2013 Ratification REP.
Czech 10-26-2012 Ratification 11/10/2013 01/02/2014 Tunisia 07-16-2012 Ratification 31/10/2013 / 2014-02-01 Turkey 03/11/2011 Ratification UKRAINE 27/05/2010 Ratification 22/05/2013 01/09/2013