Law Approving The Protocol, Done At Brussels On September 10, 2009, Amending The Convention Between The Kingdom Of Belgium And The Kingdom Of Norway For The Avoidance Of Double Taxation And Fiscal Evasion With Respect To Taxes On The Rev

Original Language Title: Loi portant assentiment au Protocole, fait à Bruxelles le 10 septembre 2009, modifiant la Convention entre le Royaume de Belgique et le Royaume de Norvège tendant à éviter la double imposition et à prévenir l'évasion fiscale en matière d'impôts sur le rev

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2011015103&caller=list&article_lang=F&row_id=800&numero=823&pub_date=2014-04-14&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2014-04-14 Numac: 2011015103 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 19 August 2011. -Law approving the Protocol, done at Brussels on September 10, 2009, amending the Convention between the Kingdom of Belgium and the Kingdom of Norway for the avoidance of double taxation and the prevention of evasion tax taxes on income and on capital, signed at Oslo on 14 April 1988 (1) (2) (3) ALBERT II, King of the Belgians , A 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, done at Brussels on September 10, 2009, amending the Convention between the Kingdom of Belgium and the Kingdom of Norway for the avoidance of double taxation and prevent fiscal evasion with respect to taxes on income and on capital, signed at Oslo on 14 April 1988, 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, 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 - 966/1.
Amendments 5-966/2.
Report on behalf of the Committee, no 5-966/3.
Text adopted by the Committee 5-966/4.
Parliamentary Annals.
Discussion, session of June 9, 2011.
Vote, meeting of June 9, 2011.
House of representatives: Documents.
Draft transmitted by the Senate, no. 53-1579/1.
Text adopted in plenary meeting and submitted to the Royal assent, no. 53-1579/2.
Parliamentary Annals.
Discussion, July 7, 2011 meeting.
Vote, July 7, 2011 meeting.
See (2) see the Decree of the Flemish Community / Flemish Region June 7, 2013 (Moniteur belge of 9 July 2013), the Decree of the French community of April 19, 2012 (Moniteur belge of 22 June 2012 - ed. 2), the Decree of the German-speaking community for September 24, 2012 (Moniteur belge of 24 October 2012 - ed. 2), the Decree of the Walloon Region from April 26, 2012 (Moniteur belge of 22 may 2012) and the order of the Region of Brussels-capital of May 2, 2013 (Moniteur belge of 21 may 2013).
(3) Ce Protocole entered into force July 19, 2013.

Protocol amending the Convention between the Kingdom of Belgium and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Oslo on 14 april 1988 The Government of the Kingdom of Belgium and the Government of the Kingdom of Norway, Desiring to amend the Convention between the Kingdom of Belgium and the Kingdom of Norway for the avoidance of double taxation and the Prevention of tax evasion with respect to taxes on income and on capital, signed at Oslo on 14 April 1988 (hereinafter referred to as "the Convention"), Have agreed as follows: ARTICLE I The text of Article 27 of the Convention is 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 Convention 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 Convention. 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 courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the 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.
In order to obtain such information the tax administration of the requested Contracting State shall have the power to ask for the disclosure of information and to conduct investigations and hearings notwithstanding any contrary provisions in its domestic tax laws. "ARTICLE II 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 of the year next following the year in which the Protocol entered into force;
(b) with respect to other taxes charged on income of taxable periods beginning on or after January 1 of the year next following the year in which the Protocol entered into force;
(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 of the year next following the year in which the Protocol entered into force;
d) Article 27 of the Convention signed at Oslo on 14 April 1988 shall continue to be applicable for the taxable years prior to the effect of this Protocol.
SECTION III This Protocol, which shall form an integral part of the Convention, shall remain in force as long as the agreement remains in force and shall apply as long as the Convention itself is applicable.
In witness whereof, the undersigned duly authorised thereto by their respective governments, have signed this Protocol.
Done in duplicate at Brussels, on this 10th day of September 2009, in the English language.

Protocol amending the Convention between the Kingdom of Belgium and the Kingdom of Norway for the avoidance of double taxation and prevent fiscal evasion with respect to taxes on the income and on capital, signed at Oslo on April 14, 1988 the Government of the Kingdom of Belgium and the Government of the Kingdom of Norway, to amend the Convention between the Kingdom of Belgium and the Kingdom of Norway for the avoidance of double taxation and the prevention of evasion tax taxes on income and on capital, signed at Oslo on 14 April 1988 (hereinafter 'the Convention'), have agreed upon the following provisions: ARTICLE I the text of article 27 of the Convention shall be replaced by the following: ' 1. the competent authorities of the Contracting States exchange likely relevant information to apply the provisions of this Convention or to the administration or enforcement of the domestic laws concerning 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 kept secret in the same manner as information obtained in application of 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. To obtain this 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. "ARTICLE II 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 assigned revenues or payment from 1 January of the year next following that of the entry into force of the Protocol;
(b) to other taxes on income of taxable periods commencing from 1 January of the year next following that of the entry into force of the Protocol;
(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 from 1 January of the year next following that of the entry into force of the Protocol.
(d) article 27 of the Convention signed at Oslo on April 14, 1988 will continue to apply with respect to taxable periods prior to the taking effect of this Protocol.
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 Brussels, 10 September 2009, in duplicate, in the English language.