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26 NOVEMBER 2013. - An Act to Amend the Protocol to Amend the Convention between the Kingdom of Belgium and Japan to Avoid Double Taxation on Income Tax, done in Brussels on January 26, 2010 (1) (2) (3)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 77 of the Constitution.
Art. 2. The Protocol Amending the Convention between the Kingdom of Belgium and Japan to Avoid Double Taxation on Income Tax, done in Brussels on 26 January 2010, will come out its full and full effect.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 26 November 2013.
PHILIPPE
By the King:
Deputy Prime Minister and Minister for Foreign Affairs,
D. REYNDERS
Minister of Finance,
K. GEENS
Seen and sealed the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Notes
(1) Session 2012-2013.
Senate.
Documents:
Bill tabled on 16 September 2013, No. 5-2256/1.
Report, No. 5-2256/2.
Annales parlementaire :
Discussion, meeting of October 24, 2013.
Vote, meeting of 24 October 2013.
Room.
Documents:
Project transmitted by the Senate, No. K.53-3093/1.
Report made on behalf of Commission No. K.53-3093/2.
Text adopted in plenary and subject to Royal Assent, K.53-3093/3.
Annales parlementaire :
Discussion, meeting of 7 November 2013.
Vote, meeting of 7 November 2013.
(2) See the Decree of the Flemish Community/ Flemish Region of 7 June 2013 (Belgian Monitor of 3 July 2013), the Decree of the French Community of 4 July 2013 (Belgian Monitor of 19 July 2013 - Ed.2.), the Decree of the German-speaking Community of 24 June 2013 (Belgian Monitor of 25 July 2013), the Decree of the Walloon Region of 10 July 2013 (Belgian Monitor of 31 July 2013)
(3) This Protocol entered into force on 27 December 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, or 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 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. »
ARTICLE 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.
3B. 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 clients 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, or 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 Convention 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 MODIFIANT LA CONVENTION ENTER LE ROYAUME DE BELGIQUE ET LE JAPON TENDANT A EVITER LES DOUBLES IMPOSITIONS EN MATIERE D'IMPOTS SUR LE REVENU
The Government of the Kingdom of Belgium
and
the Government of Japan,
Desirous of amending the Convention between the Kingdom of Belgium and Japan to avoid double taxation on income tax, signed in Tokyo on 28 March 1968, as amended by the Protocol signed in Brussels on 9 November 1988 (hereinafter referred to as the "Convention"), and the Protocol signed in Tokyo on 28 March 1968, which is an integral part of the Convention, as amended by the Protocol signed in Brussels on 9 November 1988 (hereinafter referred to as the "Convention").
The following provisions were agreed:
Article 1^er
Article 26 of the Convention is deleted and replaced by the following provisions:
“Article 26
1. The competent authorities of the Contracting States shall exchange the information likely to be relevant to the application of the provisions of this Convention or for the administration or application of the domestic law relating to the taxation of any kind or denomination perceived by or on behalf of the Contracting States, or on behalf of the local authorities of Japan, to the extent that the taxation it provides is not contrary to this Convention. The exchange of information is not restricted by sections 1^er and 2.
2. Information received under paragraph 1^er by a Contracting State shall be held secret in the same manner as the information obtained under the domestic legislation of that Contracting State and shall be communicated only to the persons or authorities (including the courts and administrative bodies) concerned by the establishment or collection of the taxes referred to in paragraph 1^er, by the procedures or prosecutions relating to these taxes, by decisions on remedies relating to these taxes, or by the control of the foregoing. These individuals or authorities only use this information for these purposes. They may disclose this information in public court hearings or judgments.
3. The provisions of paragraphs 1^er and 2 may in no case be construed as imposing on a Contracting State the obligation:
(a) take administrative measures derogating from its legislation and administrative practice or those of the other Contracting State;
(b) provide information that could not be obtained on the basis of its legislation or in the course of its normal administrative practice or those of the other Contracting State;
(c) provide information that would reveal a commercial, industrial, professional or commercial secret or information that 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 shall use the powers available to it to obtain the information requested, even if it does not need it for its own tax purposes. The obligation contained in the previous sentence shall be subject to the limitations provided for in paragraph 3 unless such limitations are likely to prevent a Contracting State from communicating information solely because they do not have an interest in it in the national context.
5. The provisions of paragraph 3 shall not in any case be construed as allowing a Contracting State to refuse to disclose information solely because it is held by a bank, other financial institution, trust, foundation, agent or person acting as an agent or trustee or because that information relates to the property rights of a person. »
ARTICLE II
New paragraphs 3A and 3B are included in the 1968 Protocol as follows:
"3A. With respect to Article 26 of the Convention, this Article will apply to the exchange of information likely relevant to the administration or application of domestic legislation relating to taxes collected by and on behalf of the local authorities of Belgium by agreement in the form of exchange of diplomatic notes between the Governments of the Contracting States.
3B. With regard to article 26, paragraph 5, of the Convention:
(a) In order to obtain information held by a bank, other financial institution, trust, foundation, agent or person acting as an agent or trustee or information relating to the property rights of a person, the Belgian tax authorities have the power to require the communication of such information and to conduct investigations and hearings notwithstanding the provisions of paragraph 3 of that article or any other domestic law.
(b) A Contracting State may refuse to disclose information relating to confidential communications between lawyers or other registered legal representatives acting as such and their clients to the extent that such communications are protected from disclosure under the domestic legislation of that Contracting State. »
ARTICLE III
1. Each Contracting State shall send, through diplomatic channels, a notification to the other Contracting State confirming the fulfilment of its internal procedures necessary for the entry into force of this Protocol. This Protocol shall enter into force on the thirtieth day after the date of receipt of the second notification.
2. This Protocol shall apply:
(a) in respect of Japan, for taxes collected from 1^er January of the calendar year immediately following that of the entry into force of this Protocol;
(b) in respect of Belgium, for taxable periods starting from 1^er January of the calendar year immediately following that of the entry into force of this Protocol or the taxable events occurring from that date.
3. This Protocol shall remain in force as long as the Convention remains in force.
In the belief that the undersigned, duly authorized by their respective Governments, have signed this Protocol.
Done in Brussels on 26 January 2010, in duplicate, in the English language.