Law Approving The Protocol, Done At Brussels On 16 July 2009, Amending The Convention 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 Evasion

Original Language Title: Loi portant assentiment au Protocole, fait à Bruxelles le 16 juillet 2009, modifiant la Convention entre le Gouvernement du Royaume de Belgique et le Gouvernement de la République de Singapour tendant à éviter la double imposition et à prévenir l'évasion

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2011015105&caller=list&article_lang=F&row_id=1100&numero=1131&pub_date=2013-09-10&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-09-10 Numac: 2011015105 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 19 August 2011. -Act approving the Protocol, done at Brussels on 16 July 2009, amending the Convention between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore, on avoidance of double taxation and prevent fiscal evasion with respect to taxes on income, signed at Singapore on November 6, 2006 (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 16 July 2009, amending the Convention between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore for the avoidance of double taxation and to prevent fiscal evasion with respect to taxes on income, signed at Singapore on 6 November 2006, will release 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.
The Deputy Prime Minister and Minister of finance, D. REYNDERS _ Notes (1) Session 2010-2011.
Senate: Documents.
Bill filed April 20, 2011, no. 5 - 971/1.
Amendments 5-971/2.
Report on behalf of the Committee, no 5-971/3.
Text adopted by the Committee 5-971/4.
Parliamentary Annals.
Discussion, meeting of May 24, 2011.
Vote, May 24, 2011 meeting.
Room: Documents.
Draft transmitted by the Senate, no. 53-1584/1.
Text adopted in plenary meeting and submitted to the Royal assent, no. 53-1584/2.
Parliamentary Annals.
Discussion, July 7, 2011 meeting.
Vote, July 7, 2011 meeting.
(2) see Decree of the Flemish community / the Flemish Region's June 7, 2013 (Moniteur belge of 4 July 2013). Decree of the French community of April 19, 2012 (Moniteur belge of 20 August 2012, Ed. 2). Decree of the German-speaking community for September 24, 2012) (Moniteur belge of 24 October 2012, Ed. 2). Decree of the Walloon Region from April 26, 2012 (Moniteur belge of 22 may 2012).
Order of the Region of Brussels - capital of May 2, 2013 (monitor Belgian May 15, 2013).
(3) Ce Protocole enters into force September 20, 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 payable gold on gold 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 tax 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.
SECTION 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 for the avoidance of double taxation and prevent fiscal evasion with respect to taxes on the income, signed at Singapore on 6 November 2006 the Government of Kingdom of Belgium and the Government of the Republic of Singapore Who wanted to amend the Convention between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore for avoidance of double taxation and fiscal evasion with respect to taxes on income, signed at Singapore on November 6, 2006 (hereinafter "the Convention"), have agreed upon the following provisions: ARTICLE I the text of article 25 of the Convention shall be deleted and replaced by the following provisions
: "1. the competent authorities of the Contracting States shall exchange such information likely to be relevant to 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 confidential in the same way that the information obtained pursuant to 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.
3. the provisions of paragraphs 1 and 2 shall not be interpreted as imposing a State Contracting obligation: has) to take 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, an agent or a person acting as an agent or trustee or because the information relate to the rights of property of a person.
With regard to the Belgium, its tax administration has the power to request information and to carry out investigations and hearings notwithstanding any contrary provision in its tax legislation. "ARTICLE II the Belgium shall notify, through diplomatic channels, Singapore the completion of the procedures required by its law for the entry into force of the present Protocol. After receipt of this notification, when will meets the conditions necessary for the entry into force of this Protocol in Singapore, Singapore shall notify that fact to the Belgium through diplomatic channels. The Protocol will enter into force 30 days after the date of the notification made by Singapore to the Belgium.
The provisions of this Protocol shall be applicable: a) in Belgium: (i) to taxes due at source on income allocated or paid from 1 January of the year next following that of the entry into force of the Protocol;
(ii) 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;
(iii) to any other tax levied by or on behalf of the Belgium due from 1 January of the year next following that of the entry into force of the Protocol;
(b) in Singapore: (i) to taxes due on income for any taxation year beginning on or after 1 January in the second calendar year following the year of the entry into force of the Protocol;
(ii) to other taxes collected by or on behalf of Singapore, due 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, 16 July 2009, in duplicate, in the English language.