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19 AOUT 2011. - An Act to approve the Protocol, made in Brussels on 16 July 2009, amending the Convention between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore to avoid double taxation and prevent tax evasion in respect of income tax, signed in Singapore on 6 November 2006 (1) (2) (3)

ALBERT II, 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, made in Brussels on 16 July 2009, amending the Convention between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore to avoid double taxation and to prevent tax evasion on income tax, signed in Singapore on 6 November 2006, will come out its full and full effect.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, August 19, 2011.
ALBERT
By the King:
Deputy Prime Minister and Minister for Foreign Affairs,
S. VANACKERE.
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
____
Notes
(1) 2010-2011 session.
Senate:
Documents.
Bill tabled on 20 April 2011, No. 5-971/1.
Amendments 5-971/2.
Report made on behalf of the commission, No. 5-971/3.
Text adopted by Commission 5-971/4.
Annales parliamentarians.
Discussion, meeting of May 24, 2011.
Vote, meeting of 24 May 2011.
Chamber:
Documents.
Project transmitted by the Senate, No. 53-1584/1.
Text adopted in plenary and subject to Royal Assent, No. 53-1584/2.
Annales parliamentarians.
Discussion, meeting of 7 July 2011.
Vote, meeting of 7 July 2011.
(2) See Decree of the Flemish Community/ Flemish Region of 7 June 2013 (Belgian Monitor of 4 July 2013). Decree of the French Community of 19 April 2012 (Moniteur belge of 20 August 2012, Ed. 2). Decree of the German-speaking Community of 24 September 2012 (Moniteur belge of 24 October 2012, Ed. 2). Decree of the Walloon Region of 26 April 2012 (Moniteur belge of 22 May 2012). Order of the Brussels-Capital Region of 2 May 2013 (Belgian Monitor 15 May 2013).
(3) This Protocol comes into force on 20 September 2013.

Protocol amending the Agreement between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Singapore on 6 November 2006
The Government of the Kingdom of Belgium,
and
the Government of the Republic of Singapore,
Desiring to amend the Agreement between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Singapore on 6 November 2006 (hereinafter referred to as "the Agreement"),
Have agreed as follows:
ARTICLE I
The text of Article 25 of the Agreement 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 Agreement 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 Agreement. 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.
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, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. In the case of Belgium, its tax administration 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
Belgium will notify Singapore, through diplomatic channels, of the completion of the procedures required by its law for the bringing into force of this Protocol. Upon such notification, when the necessary requirements for entry into force of this Protocol in Singapore have been complied with, Singapore shall notify Belgium through diplomatic channels. The Protocol shall enter into force 30 days after the date of notification made by Singapore to Belgium.
The provisions of this Protocol shall have effect :
(a) in Belgium:
(i) with respect to taxes due at source on income credited or payable on or after January 1 of the year next following the year in which the Protocol entered into force;
(ii) 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;
(iii) with respect to any other taxes imposed by or on behalf of Belgium due on or after January 1 of the year next following the year in which the Protocol entered into force;
(b) in Singapore:
(i) in respect of tax chargeable on income for any year of assessment beginning on or after 1 January in the second calendar year following the year in which the Protocol enters into force;
(ii) in respect of any other taxes imposed by or on behalf of Singapore due on or after 1 January of the year next following the year in which the Protocol entered into force.
ARTICLE III
This Protocol, which shall form an integral part of the Agreement, shall remain in force as long as the Agreement remains in force and shall apply as long as the Agreement 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 16th day of July 2009, in the English language

Protocol amending the Convention between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore to avoid double taxation and to prevent tax evasion on income tax, signed in Singapore on 6 November 2006
The Government of the Kingdom of Belgium
and
the Government of the Republic of Singapore,
Desirous of amending the Convention between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore to avoid double taxation and to prevent tax evasion on income tax, signed in Singapore on 6 November 2006 (hereinafter referred to as "the Convention"),
The following provisions were agreed:
ARTICLE I
The text of Article 25 of the Convention is deleted and replaced by the following provisions:
“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 denominations perceived by or on behalf of the Contracting States to the extent that the taxation it provides is not contrary to the Convention. The exchange of information is not restricted by sections 1 and 2.
2. The information received under paragraph 1 by a Contracting State shall be kept secret in the same manner as the information obtained pursuant to the domestic legislation of that 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, by the procedures or prosecutions relating to such taxes, by the decisions on remedies relating to such taxes, or by the control of the above. These individuals or authorities only use this information for these purposes. They may disclose this information in public court hearings or judgments.
3. In no case shall the provisions of paragraphs 1 and 2 be construed as imposing on a Contracting State the obligation:
(a) take administrative measures derogating from its legislation, 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 preceding sentence shall be subject to the limitations provided for in paragraph 3 of this article unless these limitations are likely to prevent a Contracting State from communicating information solely because it does not have an interest in it in the national context.
5. The provisions of paragraph 3 of this article shall not, in any case, be construed as permitting a Contracting State to refuse to disclose information solely because it is held by a bank, other financial institution, an agent or a person acting as an agent or trustee or because such information relates to the property rights of a person. As far as Belgium is concerned, its tax administration has the power to request information and conduct investigations and hearings notwithstanding any contrary provision of its domestic tax legislation. »
ARTICLE II
Belgium will, through diplomatic channels, notify Singapore of the procedures required by its legislation for the entry into force of this Protocol. Upon receipt of this notification, when it is satisfied with the conditions necessary for the entry into force of this Protocol in Singapore, Singapore will notify Belgium through diplomatic channels. The Protocol will enter into force 30 days after Singapore ' s notification to Belgium.
The provisions of this Protocol shall apply:
(a) Belgium:
(i) taxes due to the source on the income awarded or paid from 1^er January of the year immediately following that of the entry into force of the Protocol;
(ii) other taxes on taxable periods beginning on or after 1^er January of the year immediately following that of the entry into force of the Protocol;
(iii) any other tax collected by or on behalf of Belgium due from 1^er January of the year immediately following that of the entry into force of the Protocol;
(b) Singapore:
(i) tax due on income for any taxation year beginning on or after 1^er January of the second calendar year following the year of entry into force of the Protocol;
(ii) any other tax collected by or on behalf of Singapore due from 1^er January of the year immediately following that of the entry into force of the Protocol.
ARTICLE III
This Protocol, which is an integral part of the Convention, will remain in force as long as the Convention remains in force and will apply as long as the Convention itself is applicable.
In faith, the undersigned, duly authorized by their respective Governments, have signed this Protocol.
Done in Brussels on 16 July 2009, in duplicate, in the English language.