Law Approving The Protocol, Done At Brussels On 14 July 2009, Amending The Convention Between The Kingdom Of Belgium And The Republic Of San Marino For Avoidance Of Double Taxation And Prevent Tax Evasion Tax On L

Original Language Title: Loi portant assentiment au Protocole, fait à Bruxelles le 14 juillet 2009, modifiant la Convention entre le Royaume de Belgique et la République de Saint-Marin tendant à éviter la double imposition et à prévenir la fraude fiscale en matière d'impôts sur l

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2011015094&caller=list&article_lang=F&row_id=1100&numero=1120&pub_date=2013-09-18&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-09-18 Numac: 2011015094 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 19 August 2011. -Act approving the Protocol, done at Brussels on 14 July 2009, amending the Convention between the Kingdom of Belgium and the Republic of San Marino, on avoidance of double taxation and prevent tax evasion regarding taxes on income, signed at San Marino on December 21, 2005 (1) (2) (3) ALBERT II, King of the Belgians, has all, present and future Hello.
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 14 July 2009, amending the Convention between the Kingdom of Belgium and the Republic of San Marino for the avoidance of double taxation and prevent tax evasion regarding taxes on income, signed at San Marino on December 21, 2005, released its full and complete effect.
Promulgate this Act, order that it be 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 sealed with the seal of the State: the Minister of Justice, S. DE CLERCK _ Notes (1) Session 2010-2011.
Senate.
Documents.
-Bill tabled on 20/04/2011, no. 5 - 968/1. -Amendments, no. 5-968/2. -Report on behalf of the Committee, no. 5-968/3. -Text adopted by the commission, no. 5-968/4.
Parliamentary Annals.
-Discussion and vote. Meeting of June 9, 2011.
Room.
Documents. -Draft transmitted by the Senate, no. 53-1581/1. -Text adopted in plenary and subject to Royal assent, session No. 53-1581/2.
Parliamentary Annals. -Discussion and vote. -July 7, 2011 meeting.
(2) see Decree of the Flemish Community / Flemish Region June 7, 2013 (Moniteur belge of 10 July 2013 - ed. 2), Decree of the French community of April 19, 2012 (Moniteur belge of 26 June 2012 - Ed.) 1, Decree of the German-speaking community of September 24, 2012 (Moniteur belge of 24 October 2012 - Ed. 2), Decree of the Walloon Region from 26 April 2012 (Moniteur belge of 22 may 2012 - Ed 1) , Order of the Region of Brussels - capital of May 2, 2013 (Moniteur belge of 21 may 2013 - Ed. 1).
(3) Ce Protocole entered into force July 18, 2013, in accordance with article II.

Protocol amending the convention between the Kingdom of Belgium and the Republic of San Marino for the avoidance of double taxation and the prevention of tax fraud with respect to taxes on income signed at San Marino on 21 december 2005 The Government of the Kingdom of Belgium, and The Government of the Republic of San Marino, Desiring to amend the Convention between the Republic of San Marino and the Kingdom of Belgium for the avoidance of double taxation and the prevention of tax fraud with respect to taxes on income signed at San Marino on 21 December 2005 (hereinafter referred to as "the Convention"), Have agreed as follows: ARTICLE I The text of Article 27 of the Convention 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 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.
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 authorized thereto by their respective governments, have signed this Protocol.
Done in duplicate at Brussels, on this 14th day of July2009, in the English language.

Translation Protocol amending the Convention between the Kingdom of Belgium and the Republic of San Marino for avoidance of double taxation and prevent tax evasion regarding taxes on income, signed at San Marino on December 21, 2005 the Government of Kingdom of Belgium and the Government of the Republic of San Marino, to amend the Convention between the Kingdom of Belgium and the Republic of San Marino to avoid double taxation and prevent fraud tax taxes on income, signed at San Marino on December 21, 2005 (hereinafter "the Convention"), have agreed upon the following provisions: ARTICLE I: the text of article 27 of the Convention shall be deleted and 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 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. the information received under paragraph 1 by a Contracting State are kept secret in the same manner as information obtained in application of the domestic laws of that State and are communicated only to persons or authorities (including courts and administrative bodies) involved in the establishment or the collection of taxes referred to in paragraph 1, by the procedures or proceedings in respect of those taxes 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 administrative practice normal or those of the other Contracting State, (c) to provide information that would reveal a trade secret, industrial, professional 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.
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 on 14 July 2009, in duplicate, in the English language.