Law Approving The Agreement Between The Kingdom Of Belgium And The Commonwealth Of The Bahamas For The Exchange Of Information In Tax Matters, Done At Brussels On December 7, 2009 (1) (2) (3).

Original Language Title: Loi portant assentiment à l'Accord entre le Royaume de Belgique et le Commonwealth des Bahamas en vue de l'échange de renseignements en matière fiscale, fait à Bruxelles le 7 décembre 2009 (1) (2) (3)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014015042&caller=list&article_lang=F&row_id=600&numero=652&pub_date=2014-07-08&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2014-07-08 Numac: 2014015042 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and 26 December 2013 development COOPERATION. -Law approving the agreement between the Kingdom of Belgium and the Commonwealth of the Bahamas for the exchange of information in tax matters, done at Brussels on December 7, 2009 (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 Kingdom of Belgium and the Commonwealth of the Bahamas for the exchange of information in tax matters, done at Brussels on 7 December 2009, 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: 5-2122.
Annals of the Senate: 17 July 2013, 18 July 2013.
House of representatives (www.lachambre.be): Documents: 53-2977.
Full record: 14 November 2013.
(2) see the Decree of the Flemish community / the Flemish Region's June 7, 2013 (Moniteur belge of 9 July 2013), the Decree of the French community of July 4, 2013 (Moniteur belge of 23 July 2013), the Decree of the German-speaking community of 24 June 2013 (Moniteur belge of 25 July 2013), the Decree of the Walloon Region from July 10, 2013 (Moniteur belge of 31 July 2013) and the order of the Brussels-Capital Region from November 7, 2013) Moniteur belge of 19 November 2013).
(3) date of entry into force: 11 February 2014.

AGREEMENT BETWEEN THE KINGDOM OF BELGIUM AND THE COMMONWEALTH OF THE BAHAMAS FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS THE KINGDOM OF BELGIUM AND THE COMMONWEALTH OF THE BAHAMAS, WHEREAS the Government of the Kingdom of Belgium and the Government of the Commonwealth of The Bahamas ("the Parties") have long been active in international efforts to combat money-laundering and other financial crimes including the targeting of terrorist financing;
AND WHEREAS The Bahamas on 15th March 2002 entered into a political commitment to the OECD's principles of effective exchange of information;
AND WHEREAS the Parties, desiring to facilitate the exchange of information with respect to taxes.
HAVE AGREED as follows: Article 1 Object and Scope of the Agreement 1. The Parties, through their competent authorities, shall provide assistance through exchange of information that is foreseeably relevant to the administration or enforcement of the domestic laws of the Parties concerning taxes covered by this Agreement, including information that is foreseeably relevant to the determination, assessment, enforcement or collection of tax with respect to persons subject to such taxes or to the investigation or prosecution of tax matters in relation to such persons. 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.
2 The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable. The requested Party shall use its best endeavours to ensure that any such rights and safeguards are not applied in a manner that unduly prevents or delays effective exchange of information.
Article 2 Jurisdiction A requested Party is not obliged to provide information which is neither held by its authorities, nor in the possession of, nor obtainable by persons who are within its territorial jurisdiction.
Article 3 Taxes Covered 1. This Agreement shall apply to the existing taxes of every kind and description imposed by or on behalf of the Parties.
2 This Agreement shall apply also to any identical or substantially similar taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes if the Parties, through their competent authorities, so authorized. The competent authority of each Party shall notify the other of any substantial changes in laws which may affect the obligations of that Party pursuant to this Agreement.
3 This Agreement shall also apply to taxes imposed in Belgium by its political subdivisions or local authorities, from the date on which Belgium shall notify The Bahamas through diplomatic channels that Belgium agrees on such application.
Article 4 Definitions 1.
In this Agreement: a) "The Bahamas" means the Commonwealth of The Bahamas, encompassing the land, the territorial waters, and in accordance with international law and the laws of The Bahamas any area outside the territorial waters inclusive of the exclusive economic zone and the seabed and subsoil over which The Bahamas exercises jurisdiction and sovereign rights for the purpose of exploration , exploitation and conservation of natural resources;
(b) "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) "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form;
(d) "public collective investment fund or scheme" means any collective investment scheme or fund in which the purchase, sale or redemption of shares or other interests is not implicitly or explicitly restricted to a limited group of investors;
(e) "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
(f) "competent authority" means, (i) in the case of The Bahamas, the Minister of Finance or his duly authorised delegate; and (ii) in the case of Belgium, the Minister of Finance or his authorised representative;
(g) "criminal laws" means all criminal laws designated as such under domestic law, irrespective of whether such are contained in the tax laws, the criminal code or other statutes;
(h) "criminal tax matters" means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party;
(i) "information" means any fact, statement, document or record in whatever form;
(j) "information gathering measures" means laws and administrative or judicial procedures enabling a requested Party to obtain and provide the information requested;
(k) "national", in relation to a Party, means: (i) any individual possessing the nationality or citizenship of that Party, and (ii) any legal person, partnership, association or other entity deriving its status as such from the laws in force in that Party;
(l) "person" means an individual, a company or any other body or group of persons;
(m) "principal class of shares" means the class or classes of shares representing a majority of the voting power and value of the company;
(n) "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 or explicitly restricted to a limited group of investors;
(o) "recognised stock exchange" means any stock exchange agreed upon by the competent authorities of the Parties;
(p) "requested Party" means the Party to this Agreement which is requested to provide information or has provided information in response to a request;
(q) "requesting Party" means the Party to this Agreement submitting a request for or having received information from the requested Party;
(r) "tax" means any tax covered by this Agreement.
2 As regards the application of this Agreement at any time by a Party, any term not defined herein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
Article 5 Exchange of Information Upon Request 1. The competent authority of the requested Party shall provide upon request 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 appropriate 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. Notwithstanding any contrary provisions in its domestic laws, each Party shall have the authority, subject to the terms of Articles 1 and 2 of this Agreement, to obtain and provide to: has) 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 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).
Provided that this Agreement does not create an obligation on the Parties to obtain or provide 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.
5. Any request for information shall be formulated with the greatest possible details and shall specify in writing: a) the identity of the taxpayer under examination or investigation;
(b) the identity of the person in respect of whom information is requested, if that person is not also the taxpayer in subparagraph (a) of this paragraph;
(c) the period for which the information is requested;
(d) the nature of the information requested and the form in which the requesting Party would prefer to receive it;
(e) the tax purpose for which the information is sought, including: (i) the citation of the legal authority under the applicant Party's tax law with respect to which the information is sought;
and (ii) whether the matter is a criminal tax matter;
(f) the reasons for believing that the information requested is foreseeably relevant to the administration or enforcement of the taxes of the requesting Party covered under Article 3, with respect to a person identified in subparagraph (a) of this paragraph;
(g) grounds for believing that the information requested is present in the requested Party or is in the possession of or obtainable by a person within the jurisdiction of the requested Party;
(h) to the extent known, the name and address of any person believed to be in possession of, or able to obtain the requested information;
i) a statement that the request is in conformity with this Agreement;
j) 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.
6. The competent authority of the requested Party shall acknowledge receipt of the request to the competent authority of the requesting Party, advise if there are any unexpected delays in obtaining the requested information and shall use its best endeavours to forward the requested information to the requesting Party with the least reasonable delay.
Article 6 Tax Examinations Abroad 1. The competent authority of the requesting Party may request that the competent authority of the requested Party allows, provided that it is not contrary to domestic laws, representatives of the competent authority of the requesting Party to enter the territory of the requested Party to interview individuals and examine records with the written prior consent of the individuals or other persons concerned. The competent authority of the requesting Party shall give reasonable notice to 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 allow representatives of the competent authority of the requesting Party to expects a tax examination in the territory of the requested Party.
3 if the request referred to in paragraph 2 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 tax examination shall be made by the requested Party conducting the examination.
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 its national security or public policy.
2 This Agreement shall not impose there requested Party any obligation to provide information subject to legal privilege gold 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 by reason of that fact alone be treated as secret a gold trade process.
3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.
4. 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 national of the requested Party as compared with a national of the requesting Party in the same circumstances.
Article 8 Confidentiality 1. Any information received by a 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 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 (including a foreign Government) without the express written consent of the competent authority of the requested Party.
2 Where information provided pursuant to this Agreement for a criminal tax purpose is, subsequently, to be used for a non-criminal tax purpose (and vice versa), the competent authority which supplied the information shall be notified of this change in use, if not before, then within a reasonable time of the change in use occurring.
Article 9 Convention Tax Treatment Expenses incurred by a resident of a Party with respect to any convention (including any seminar, meeting, congress or other function of a similar nature) held in the other Party shall, for the purposes of taxation in the first-mentioned Party, be deductible to the same extent that such expenses would be deductible if the convention were held in the first-mentioned Party.
Article 10 Costs Unless the competent authorities of the 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 11 Mutual Agreement Procedure 1. Where difficulties or doubts arise between the 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 on the procedures to be used under this Agreement.
3. The competent authorities of the Parties may communicate with each other directly for purposes of reaching agreement under this Article.
4. The Parties may also agree on other forms of dispute resolution.
Article 12 Implementation Legislation The Parties shall enact any legislation necessary to comply with, and give effect to, the terms of the Agreement.
Article 13 Language Requests for assistance and answers thereto shall be drawn up in the English language.
Article 14 Entry into Force Each of the Parties shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications, and shall have effect for all 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 15 Termination 1. Either Party may terminate the Agreement by giving a notice of termination in writing through diplomatic channels.
2 Such termination shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of notice of termination by the other Party. All requests received up to the effective date of termination will be dealt with in accordance with the terms of this Agreement.
3. A Party that terminates the Agreement shall remain bound by the provisions of Article 8 with respect to any information obtained under this Agreement.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Agreement.
DONE in duplicate at Brussels, in the English language, this 7th day of December 2009.

AGREEMENT between the Kingdom of Belgium and the COMMONWEALTH of BAHAMAS in view of the exchange of information in material tax. the Kingdom of Belgium and the COMMONWEALTH of the BAHAMAS, considering that the Government of the Kingdom of Belgium and the Government of the Bahamas Commonwealth ("the Parties") have long played a role active in international anti-money laundering efforts money and other financial crimes including the fight against the financing of terrorism;
And considering that the Bahamas have taken March 15, 2002 political commitment to comply with the principles of the OECD for effective exchange of information;
And whereas the Parties are willing to facilitate the exchange of information in tax matters, have agreed upon the following provisions: Article 1 purpose and scope of application of the agreement 1.
The Parties, through their competent authorities, shall assist assistance by the exchange of information likely to be relevant to the administration or enforcement of legislation internal Parties relating to taxes covered by this agreement, including the information likely to be relevant to the determination, the establishment, enforcement or collection of tax in relation to persons subject to these taxes or for investigations or prosecutions in tax matters relating to these people. Information is exchanged in accordance with the provisions of this agreement and as confidential treaties as laid down in article 8.
2. the rights and protections afforded to persons pursuant to laws or regulations or administrative practice of the requested party remain applicable. The requested Party shall endeavour to ensure that these rights and protections are not applied so as to interfere with or unduly delay effective exchange of information.
Article 2 jurisdiction the requested Party has no obligation to provide information which are not held by its authorities or in the possession of persons within its territorial jurisdiction, or which can be obtained by persons within its territorial jurisdiction.
Article 3 taxes covered 1.
This agreement applies to the existing taxes of any nature or description levied by, or on behalf of the Parties.
2. this agreement applies to identical or similar taxes which are imposed after the date of signature of this agreement and additional to existing taxes or in place if the Parties through their competent authorities agree.
The competent authority of each Party shall notify the other any substantial change in its legislation likely to affect the obligations of this part resulting from this agreement.
3. this Agreement shall apply also to taxes imposed in Belgium by its political subdivisions or local authorities from the date on which the Belgium notified the Bahamas, through diplomatic channels, that she consents to this application.
Article 4 Definitions 1. In this agreement: a) "the Bahamas" means the Commonwealth of the Bahamas, which includes the land, territorial waters and, in accordance with international law and the laws of the Bahamas, any area outside the territorial waters, including the exclusive economic zone and seabed and subsoil, over which the Bahamas exercise jurisdiction and sovereign for the purposes of exploration rights the exploitation and conservation of natural resources;
(b) "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) "Fund or public collective investment device" means any funds or collective investment in which device the purchase, sale or redemption of the shares or other interests is not implicitly or explicitly restricted to a limited group of investors;
(e) "company" means any legal person or any entity considered fiscally as a legal person;
(f) "competent authority" means, (i) with regard to the Bahamas, the Minister of finance or his delegate duly authorized; and (ii) with regard to the Belgium, the Minister of finance or his authorized delegate;
(g) "criminal law" means any criminal provision described as such in internal law, as it appears in the tax legislation, in criminal law or in other legislation.
(h) "criminal tax matters" means tax matters involving intentional, before or after the entry into force of the present agreement, which is subject 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 enabling a requested party to obtain and provide the information requested;
(k) "national", in relation to a part means: (i) any individual possessing the nationality or citizenship of this part, and (ii) any legal person, partnership, association or other entity incorporated in accordance with the legislation in force in this part;
(l) "person" means an individual, a company or any other group or group of people;
(m) "principal class of shares" means the classes of shares representing a majority of the voting rights and of the value of the company;
(n) "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 or explicitly restricted to a limited group of investors;
(o) "recognized stock exchange" means any stock exchange determined by mutual agreement by the competent authorities of the Parties;
(p) "requested Party" means the party to this agreement to which information is requested or which has provided information in response to a request;
(q) "requesting party" means the party to this agreement submitting a request for information or who has received information from the requested Party;
(r) "tax" means any tax covered by this agreement.
2. for the purposes of this agreement at any time by a party, any term or any term which is not defined is, unless the context otherwise requires, meaning that assigns, at this time, the law of that party, the meaning given to this term or expression by the tax law of that party prevailing on the meaning attributed to it by the other branches of the law of that party.
Article 5 Exchange of information upon request 1. The competent authority of the requested party provide, at the 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. Notwithstanding any contrary provision in its domestic legislation, each party has the right, subject to the terms of articles 1 and 2 of this agreement, to obtain and provide: a) information held by banks, other financial institutions, trusts (trusts), foundations and any person acting as an agent or trustee;
(b) information concerning the ownership of companies, partnerships, investment funds, trusts (trusts), foundations and other persons, 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 collective investment devices, or trusts (trusts) or foundations, equivalent information to the information mentioned in sub-paragraphs (i) to (iii), in addition, the agreement obliges not Parties to obtain or provide information concerning listed companies ownership or fund or collective investment devices public unless such information can be obtained without giving rise to disproportionate difficulties.
5. inquiries is formulated as comprehensively as possible and accurate writing: a) the identity of the taxpayer subject to scrutiny or investigation;
(b)) the identity of the person about whom the information is sought, when this person is not also the taxpayer referred to in subparagraph a) of this paragraph;
(c) the period for which the information is requested;
d) the nature of the information requested and the form in which the requesting party would prefer to receive them;
e) the tax purpose in which the information is requested, including: (i) the reference to the legal authority for which, according to the tax legislation of the requesting party, the information is requested; and (ii) if he is a criminal tax matters;
f) the reasons which suggest that the requested information is likely to be relevant to the administration or enforcement of tax of the applicant referred to in article 3 in relation to a person identified in subparagraph) of this paragraph;
(g) the reasons which give suggests that the requested information are located in the requested Party or is in the possession of a person within the jurisdiction of that party, or may be obtained by a person within the jurisdiction of that party;
(h) insofar as they are known, the name and address of any person who he has reason to believe that it is in possession of the requested information, or that it is able to obtain them;
(i) a statement that the application is consistent with this agreement;
(j) a statement indicating that the applicant has used to get information all means available in its own territory, except those that would give rise to disproportionate difficulties.
6. the competent authority of the requested party acknowledges receipt of the application to the competent authority of the requesting party, shall inform him of any delay unexpected in the collection of the requested information and strives to provide the information requested in the requesting party within the shortest possible time.
Article 6 fiscal controls abroad 1.
The competent authority of the requesting party may request that the competent authority of the requested Party, provided that this is not contrary to domestic law, of representatives of the competent authority of the requesting party to enter the territory of the requested party to interview individuals and examine documents, with the prior written consent of individuals , or other relevant persons. The competent authority of the applicant made within a reasonable time to 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 allow representatives of the competent authority of the requesting party to attend a tax audit on the territory of the requested Party.
3. If the request referred to in paragraph 2 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 part required for the conduct of the control. Any decision relating to the conduct of fiscal control is taken by the requested Party which leads the control.
Article 7 possibility of declining a request 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 disclosure of the information requested would be contrary to its national security or public order.
2. the present Agreement shall oblige not a party required to provide information subject to confidentiality (legal privilege) or information that would reveal a commercial, industrial or professional secret or trade process, on the understanding that the information referred to in article 5, paragraph 4 will not, for that reason alone, treated as a secret or trade process.
3. a request for information may be refused on the ground that the tax claim that the subject of the application is disputed.
4. 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 discriminates against a national of the requested party to a national of the requesting party in the same circumstances.
Article 8 confidentiality 1. Any information received by a 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 party who are concerned 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 authority foreign (including a foreign Government) without the express written permission of the competent authority of the requested Party.
2. where information provided to criminal tax purposes pursuant to this agreement are subsequently used for specific tax purposes (and), the competent authority which supplied the information is informed of this change in use before the change or a reasonable beginning of it.
Article 9 tax treatment of meeting the expenses incurred by a resident of a party for any meeting (including a seminar, a meeting, a conference or any other event of a similar nature) held in the other part are deductible for the purposes of taxation in the first part, to the extent that such expenses would be deductible if the meeting had taken place in the first part.
Article 10 costs unless the competent authorities has Parties agree otherwise, the indirect costs incurred in providing assistance shall be borne by the requested Party, and the direct costs incurred in providing assistance (including costs resulting from recourse to external as part of litigation or other purposes consultants) 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 11 mutual agreement Procedure 1. In case of difficulties or doubts between the Parties regarding the implementation or interpretation of this agreement, the competent authorities shall endeavour to settle the question by mutual agreement.
2. in addition to the agreements referred to in paragraph 1, the competent authorities of the Parties may determine by mutual agreement procedures pursuant to this agreement.
3. the competent authorities of the Parties may communicate with each other directly when they are looking for an agreement pursuant to this section.
4. the Parties may also agree to other

forms of dispute settlement.
Article 12 provisions the Parties adopt any legislation necessary to comply with the agreement and give it effect.
Article 13 language requests for assistance as well as responses to these requests are written in English.
Article 14 entry into force each Party shall notify to the other the completion of the procedures required by its law for the entry into force of this agreement. This agreement shall enter into force on the date of the latter of these notifications and shall be applicable for all matters covered in article 1, with respect to taxable periods commencing from 1 January of the year following immediately that of the entry into force of the agreement or, in the absence of taxable period, in what concerns taxes due in respect of taxable events occurring from January 1 of the year immediately following
that of the entry into force of the agreement.
Article 15 denunciation 1. Each of the Parties 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 three months from the date of receipt of the notification of denunciation by the other party. All applications received up to the effective date of denunciation will be treated in accordance with the terms of this agreement.
3. the party which denounces the agreement remains 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, December 7, 2009, in duplicate, in the English language.