Law Approving The Second Protocol, Done At Paris On 24 June 2009, Amending The Convention Between The Kingdom Of Belgium And The Australia For The Avoidance Of Double Taxation And Fiscal Evasion With Respect To Taxes On Income, Signed

Original Language Title: Loi portant assentiment au Second Protocole, fait à Paris le 24 juin 2009, modifiant la Convention entre le Royaume de Belgique et l'Australie tendant à éviter la double imposition et à prévenir l'évasion fiscale en matière d'impôts sur le revenu, signée

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2011015102&caller=list&article_lang=F&row_id=400&numero=472&pub_date=2014-11-26&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2014-11-26 Numac: 2011015102 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 19 August 2011. -Law concerning consent to the Second Protocol, done at Paris on 24 June 2009, amending the Convention between the Kingdom of Belgium and the Australia tending to avoid double taxation and prevent fiscal evasion with respect to taxes on income, signed at Canberra on October 13, 1977, as amended by the Protocol signed at Canberra on 20 March 1984, and adapting certain provisions of the Second Protocol Belgian tax legislation (1) (2) (3) ALBERT II , King of the Belgians, to all, present and to come, 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 Second Protocol, done at Paris on 24 June 2009 ('the Second Protocol'), amending the Convention between the Kingdom of Belgium and the Australia tending to avoid double taxation and prevent fiscal evasion with respect to taxes on income, signed at Canberra on October 13, 1977, as amended by the Protocol signed at Canberra on 20 March 1984 (hereinafter "the Convention") , will release its full and complete effect.
S. 3. within 24 months from the date of entry into force of the Second Protocol, the administration is authorized to collect information outside the deadlines by the domestic tax law,:-referred to in article 26 of the Convention, as amended by the Second Protocol, and -relating to taxable periods commencing, or taxable events occurring before the entry into force of the Second Protocol but which nevertheless applies the Convention, as amended by the Second Protocol.
S. 4. within 24 months from the date of entry into force of the Second Protocol, a tax or an additional tax may still be validly established outside the time limits laid down by the tax law on basis of information:-provided, under article 26 of the Convention, as amended by the Second Protocol, by the Australian competent authority designated in accordance with the Convention , and - relating to taxable periods commencing, or to taxable events occurring before the entry into force of the Second Protocol but which applies the Convention, as amended by the Second Protocol.
S. 5. within 24 months from the date of entry into force of the Second Protocol, a tax rebate may still be validly granted outside the time limits laid down by the tax law on basis of information:-provided, under article 26 of the Convention, as amended by the Second Protocol, by the Australian competent authority designated in accordance with the Convention , and - relating to taxable periods commencing, or to taxable events occurring before the entry into force of the Second Protocol but which applies the Convention, as amended by the Second Protocol.
S. 6. the administrative and criminal penalties provided for by the tax law for breach of the obligations arising, in the head of the offender, the powers of investigation conferred on the administration by the tax law are applicable to anyone who contravenes the obligations arising, in its leader, powers of investigation conferred on the authority by section 3 of this Act.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels, August 19, 2011.
ALBERT by the King: the Deputy Prime Minister and Minister for Foreign Affairs, S. VANACKERE Deputy Prime Minister and Minister of finance, D. REYNDERS _ Notes (1) Session 2010-2011.
Senate: Documents.
Bill filed April 20, 2011, no. 5 - 962/1.
Amendments 5-962/2.
Report on behalf of the Committee, no 5-962/3.
Text adopted by the Committee 5-962/4.
Parliamentary Annals.
Discussion, session of June 9, 2011.
Vote, meeting of June 9, 2011.
House of representatives: Documents.
Draft transmitted by the Senate, no. 53-1575/1.
Text adopted in plenary meeting and submitted to the Royal assent, no. 53-1575/2.
Parliamentary Annals.
Discussion, July 7, 2011 meeting.
Vote, July 7, 2011 meeting.
(2) see Decree of the Flemish community / the Flemish Region's March 28, 2014 (Moniteur belge of 8 August 2014), Decree of the French community of 19 April 2012 (Moniteur belge of 27 June 2012), Decree of the German-speaking community for September 24, 2012 (Moniteur belge of 24 October 2012 (ed. 2), Decree of the Walloon Region from April 26, 2012 (Moniteur belge of 22 may 2012) , Order of the Region of Brussels - capital of May 2, 2013 (Moniteur belge of 17 may 2013 (Ed. 2)).
(3) date of entry into force: 12 may 2014.

Second Protocol amending the Agreement between the Kingdom of Belgium and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Canberra on 13 October 1977 as amended by the Protocol signed at Canberra on 20 March 1984.
The Kingdom of Belgium and Australia, Desiring to amend the Agreement between the Kingdom of Belgium and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Canberra on 13 October 1977 as amended by the Protocol signed at Canberra on 20 March 1984 (hereinafter referred to as the 'Agreement') , Have agreed as follows: ARTICLE I The text of Article 26 of the Agreement is deleted and replaced by the following: ' 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed by or on behalf of the Contracting States. insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including short and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to taxes referred to in paragraph 1 , or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorized such use.
3 In no. case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
4. if information is requested by a Contracting State in accordance with the provisions of this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes.
The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 of this Article but in no. case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no. domestic interest in such information.
5 In no. case shall the provisions of paragraph 3 of this Article be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, trust, foundation, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. To the extent necessary to obtain such information, the tax administration of the requested Contracting State shall have the power to require the disclosure of information and to conduct investigations and hearings notwithstanding any contrary provisions in its domestic tax laws.
' SECTION II 1. Each of the Contracting States shall notify the other Contracting State, through diplomatic channels, of the completion of the procedures required by its law for the bringing into force of this Protocol. The Protocol shall enter into force on the date of the later of these notifications and its provisions shall have effect: has) with respect to taxes due at source on income credited payable gold on or after January 1, 2010;
(b) with respect to other taxes charged on income of taxable periods beginning on or after January 1, 2010;
(c) with respect to any other taxes imposed by or on behalf of the Contracting States, on any other tax due in respect of taxable events taking place on or after January 1, 2010.
2 Notwithstanding paragraph 1, the provisions of Article 26 (Exchange of Information) shall have effect with respect to criminal tax matters from the date of entry into force

of the Protocol, without regard to the taxable period to which the matter relates.
The term "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the requesting State.
SECTION III This Protocol, which shall form an integral part of the Agreement, shall remain in force as long as the Agreement remains in force and shall apply as long as the Agreement itself is applicable.
In witness whereof, the undersigned duly authorized thereto by their respective governments, have signed this Protocol.
Done in duplicate at Paris, on this 24th day of June, 2009, in the English language.

Second Protocol amending the Convention between the Kingdom of Belgium and the Australia aimed to avoid the double omposition and prevent fiscal evasion with respect to taxes on income signed at Canberra on October 13, 1977, as amended by the Protocol signed at Canberra on 20 March 1984 the Kingdom of Belgium and Australia, wanting to amend the Convention between the Kingdom of Belgium and the Australia tending to avoid double taxation and prevent fiscal evasion in matters
taxes on income signed at Canberra on October 13, 1977, as amended by the Protocol signed at Canberra on 20 March 1984 (hereinafter 'the Convention'), have agreed upon the following provisions: ARTICLE I the text of article 26 of the Convention shall be deleted and replaced by the following: ' 1. the competent authorities of the Contracting States exchange likely relevant information to implement the provisions of this Convention or to the administration or enforcement of legislation internal. relating to taxes of any nature or description levied by or on behalf of the contracting insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by articles 1 and 2.
2. the information received under paragraph 1 by a Contracting State are confidential in the same way that the information obtained pursuant to the legislation of that State and will be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the collection of taxes referred to in paragraph 1, by the procedures or proceedings in respect of those taxes or the establishment by decisions on appeals related to these taxes, or the control of the foregoing. These persons or authorities use this information for these purposes only. They can reveal such information public hearings of courts or in judgments. Notwithstanding the foregoing, information received by a Contracting State can be used for other purposes where this possibility is due to the laws of both States, and when the competent authority of the State providing the information authorizes its use.
3. the provisions of paragraphs 1 and 2 may not be interpreted as imposing a State Contracting obligation: (a) administrative measures derogating from its legislation and its administrative practice or those of the other Contracting State;
(b) to provide information that could be obtained on the basis of its legislation or in the context of its normal administrative practice or those of the other Contracting State;
(c) 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.
4. If information is requested by a Contracting State in accordance with the provisions of this article, the other Contracting 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 provided for in paragraph 3 of this article unless these limitations are likely to prevent a Contracting State to provide information only because they are not of interest to him in the national framework.
5. the provisions of paragraph 3 of this article may in no case be interpreted as allowing a Contracting State to withhold information only because they are held by a Bank, other financial institution, a trust, a Foundation, an agent or a person acting as an agent or trustee or because the information relate to the rights of property of a person. Insofar as it is necessary to obtain such information, the tax authorities of the requested Contracting State has the power to request information and to carry out investigations and hearings notwithstanding any contrary provision in its tax legislation. ' SECTION II 1. Each Contracting State shall notify, by diplomatic channels to the other Contracting State the completion of the procedures required by its law for the entry into force of the present Protocol. The Protocol shall enter into force on the date of the latter of these notifications and its provisions shall have effect: a) to taxes due at source on income attributed or put in payment from 1 January 2010;
(b) to other taxes on income of taxable periods beginning on or after January 1, 2010;
(c) in relation to the other taxes collected by or on behalf of the Contracting States, to all other tax payable in respect of taxable events occurring after January 1, 2010.
2. Notwithstanding paragraph 1, in criminal tax matters, the provisions of article 26 (Exchange of information) will apply from the date of entry into force of the Protocol, regardless of the taxable period concerned.
"In criminal tax matters" means tax matters involving intentional liable to prosecution under the criminal law of the requesting State.
ARTICLE III the present Protocol, which is part of the Convention, shall remain in force so long that the Convention remains in force and will apply as long as the Convention itself applies.
In witness whereof, the undersigned being duly authorized by their respective Governments, have signed this Protocol.
Done at Paris, on June 24, 2009, in duplicate, in the English language.