Law Approving The Protocol Amending The Convention Between The Kingdom Of Belgium And The Japan For The Avoidance Of Double Taxation With Respect To Taxes On Income, Done At Brussels On January 26, 2010 (1) (2) (3).

Original Language Title: Loi portant assentiment au Protocole modifiant la Convention entre le Royaume de Belgique et le Japon tendant à éviter les doubles impositions en matière d'impôts sur le revenu, fait à Bruxelles le 26 janvier 2010 (1) (2) (3)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014015000&caller=list&article_lang=F&row_id=900&numero=920&pub_date=2014-02-26&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2014-02-26 Numac: 2014015000 FEDERAL Foreign Affairs, external trade and development COOPERATION PUBLIC SERVICE November 26, 2013. -Law approving the Protocol amending the Convention between the Kingdom of Belgium and the Japan for the avoidance of double taxation with respect to taxes on income, done at Brussels on January 26, 2010 (1) (2) (3) 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 amending the Convention between the Kingdom of Belgium and Japan for the avoidance of double taxation with respect to taxes on income, done at Brussels on 26 January 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, on November 26, 2013.
PHILIPPE by the King: the Deputy Prime Minister and Minister of Foreign Affairs, D. REYNDERS the Minister of finance, K. GARG seen and sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Notes (1) Session 2012-2013.
Senate.
Documents: Bill filed September 16, 2013, no. 5 - 2256/1.
Report, no. 5-2256/2.
Parliamentary Annals: Discussion, meeting of October 24, 2013.
Vote, meeting of October 24, 2013.
Room.
Documents: Draft transmitted by the Senate, no. K.53 - 3093/1.
Report on behalf of the Committee No. K.53 - 3093/2.
Text adopted in plenary plenary and subject to Royal assent, no. K.53 - 3093/3.
Parliamentary Annals: Discussion, meeting of November 7, 2013.
Vote, meeting of November 7, 2013.
(2) see the Decree of the Flemish community / the Flemish Region's June 7, 2013 (Moniteur belge of 3 July 2013), the Decree of the French community of July 4, 2013 (Moniteur belge of 19 July 2013 - Ed.2.), 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 order of the Brussels-Capital Region from July 11)
2013 (moniteur belge of 18 July 2013).
(3) Ce Protocole entered into force on December 27, 2013, in accordance with article III.

PROTOCOL AMENDING THE CONVENTION BETWEEN THE KINGDOM OF BELGIUM AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME The Government of the Kingdom of Belgium and the Government of Japan, Desiring to amend the Convention between the Kingdom of Belgium and Japan for the avoidance of double taxation with respect to taxes on income, signed at Tokyo on 28 March 1968 , as amended by the Protocol signed at Brussels on 9 November 1988 (hereinafter referred to as "the Convention") and the Protocol signed at Tokyo on 28 March 1968 which forms an integral part of the Convention, as amended by the Protocol signed at Brussels on 9 November 1988 (hereinafter referred to as the Protocol of 1968"), Have agreed as follows: ARTICLE I Article 26 of the Convention shall be deleted and replaced by the following : Article 26 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, gold on behalf of the local authorities of Japan, insofar as the taxation thereunder is not contrary to this 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 Contracting 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.
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.
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 Contracting 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 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 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.
' Section II There shall be added new paragraphs 3A and 3B to the Protocol of 1968, written as follows: '3A. With reference to Article 26 of the Convention, that Article shall be applicable to the exchange of information foreseeably relevant to the administration or enforcement of the domestic laws concerning taxes imposed by and on behalf of the local authorities of Belgium by agreement between the Governments of the Contracting States through an exchange of diplomatic notes.
3 (b) With reference to paragraph 5 of Article 26 of the Convention: (a) In order to obtain the information held by a bank, other financial institution, trust, foundation, nominee or person acting in an agency or a fiduciary capacity or relating to ownership interests in a person, the tax authorities of Belgium shall have the power to enforce the disclosure of such information and to conduct examinations and hearings , notwithstanding the provisions of paragraph 3 of that Article or any contrary provisions in its domestic laws.
(b) A Contracting State may decline to supply information relating to confidential communications between attorneys, solicitors or other admitted legal representatives in their role as such and their customers to the extent that the communications are protected from disclosure under the domestic laws of that Contracting State. "ARTICLE III 1. Each of the Contracting States shall send through diplomatic channels to the other the notification confirming that its internal procedures necessary for the entry into force of this Protocol have been completed. This Protocol shall enter into force on the thirtieth day after the date of receipt of the latter notification.
2 This Protocol shall be applicable: (a) in the case of Japan, for taxes levied on or after 1 January in the calendar year next following that in which this Protocol enters into force.
(b) in the case of Belgium, for taxable periods beginning, however taxable events taking place on or after 1 January in the calendar year next following that in which this Protocol enters into force.
3 This Protocol shall remain in effect as long as the agreement remains in force.
In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol.
Done in duplicate at Brussels on this twenty-sixth day of January, 2010, in the English language.

Protocol amending the CONVENTION between the Kingdom of Belgium and the Japan for A avoid the double taxation in matters of taxes on the income the Government of Kingdom of Belgium and the Government of Japan, to amend the Convention between the Kingdom of Belgium and the Japan for the avoidance of double taxation with respect to taxes on income, signed at Tokyo on March 28, 1968 , as amended by the Protocol signed at Brussels on 9 November 1988 (hereinafter 'the Convention'), and the Protocol signed in Tokyo on March 28, 1968, which forms part of the Convention, as amended by the Protocol signed at Brussels on 9 November 1988 (hereinafter "the Protocol of 1968"), have agreed upon the following provisions: Article 1 article 26 of the Convention shall be deleted and replaced by the following provisions : Article 26 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 States, or on behalf of the Japan local authorities, insofar as the taxation thereunder is not contrary to this 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 the information

obtained pursuant to the legislation of that State Contracting and are disclosed only to persons or authorities (including courts and administrative bodies) involved in the establishment or the recovery of the taxes mentioned in 1st paragraph, procedures or proceedings in respect of these taxes, by decisions on appeals related to these taxes, or by 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.
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 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 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. "ARTICLE II shall be inserted in the Protocol of 1968 new paragraphs 3A and 3B worded as follows: '3A.
With regard to article 26 of the Convention, this article will be applicable to the exchange of likely relevant information for the administration or enforcement of the domestic laws concerning taxes imposed by and on behalf of local communities in the Belgium by agreement in the form of exchange of diplomatic notes between the Governments of the Contracting States.
3B. as regards article 26, paragraph 5, of the Convention: (a) to obtain information held by a Bank, other financial institution, a trust, a Foundation, an agent or a person acting as an agent or trustee or information relating to the rights of property of a person, the tax of the Belgium authorities have the power to require disclosure of such information and to carry out investigations and hearings notwithstanding the provisions paragraph 3 of this article or any other provision of law internal of the Belgium.
(b) a Contracting State may refuse to disclose information relating to confidential communications between lawyers or other authorized legal representatives acting as such and internal clients to the extent where such communications are protected from disclosure under the law of that Contracting State. "ARTICLE III 1. Each of the Contracting States will send, through the diplomatic channel to the other Contracting State a notice certifying the completion of its internal procedures necessary for the entry into force of this Protocol. This Protocol shall enter into force on the thirtieth day following the date of receipt of the latter of these notifications.
2. this Protocol shall be applicable: (a) with regard to Japan, for taxes levied from January 1 of the calendar year next following that of the entry into force of the present Protocol;
(b) in relation to the Belgium, for taxable periods beginning on or after 1 January in the calendar year next following that of the entry into force of this Protocol or taxable events occurring after that date.
3. this Protocol shall remain in force as long as the Convention is in force.
In witness whereof the undersigned, being duly authorized by their respective Governments, have signed this Protocol.
Done at Brussels on 26 January 2010, in duplicate, in the English language.