Posted the: 2013-06-18 Numac: 2013015140 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and 15 February 2007 development COOPERATION. -Law concerning consent to the second additional protocol, signed at Brussels on 11 October 2004, amending the agreement between the Belgium and Italy for the avoidance of double taxation and to prevent fraud and tax avoidance tax on income, and the final Protocol, signed in Rome on 29 April 1983 (1) (2) ALBERT II, 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.
2. the second additional protocol, signed at Brussels on 11 October 2004, amending the agreement between the Belgium and Italy for the avoidance of double taxation and prevent fraud and tax avoidance tax on income, and the final Protocol, signed in Rome on 29 April 1983, 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, February 15, 2007.
ALBERT by the King: Foreign Affairs Minister K. DE GUCHT. the Minister of finance, D. REYNDERS seen and sealed with the seal of the State: the Minister of Justice Ms. L. ONKELINX _ Notes (1) Session 2006-2007.
Bill tabled on 10/20/2006, no. 3 - 1865/1.
Report on behalf of the Committee No. 3-1865/2.
Parliamentary Annals Discussion, meeting of 28/11/2006.
Vote, meeting of 14/12/2006.
Draft transmitted by the Senate, no. 51-2815/1.
Text adopted in plenary meeting and submitted to the Royal assent, no. 51-2815/2.
Parliamentary Annals Discussion, meeting of 18/01/2007.
Vote, meeting of 18/01/2007.
(2) Ce Protocole entered into force April 17, 2013.
Second Additional Protocol amending the Convention between the Belgium and the Italy for the avoidance of double taxation and prevent fraud and fiscal evasion with respect to taxes on income, and the final Protocol, signed in Rome on 29 April 1983.
THE Kingdom of Belgium and the Republic Italian desiring to amend the Convention between the Belgium and Italy for the avoidance of double taxation and to prevent fraud and tax avoidance tax on income, and the final Protocol, signed in Rome on 29 April 1983 (hereinafter referred to as "the Convention"), have decided to conclude a second additional protocol to this Convention and have appointed as their Plenipotentiaries : The Kingdom of Belgium Jan Gwen Juan, Director general of Legal Affairs, the legal adviser the Italian Republic Massimo Macchia, Ambassador which, having exchanged their full powers found in good and due form, have agreed upon the following provisions: ARTICLE 1 article 19, paragraph 1, (b), of the Convention shall be deleted and replaced by the following: ' (b) However, such remuneration shall be taxable only in the other Contracting State if the individual is a resident of this State who has the nationality. of that State. ' ARTICLE 2 1. Each Contracting State shall notify the other Contracting State the completion of the procedures required by its law for the entry into force of this additional protocol.
2. the Protocol shall enter into force the fifteenth day following that of the receipt of the latter of these notifications and its provisions shall apply to taxes based on revenues relating to taxable periods beginning on or after January 1, 1997.
ARTICLE 3 the present additional Protocol shall apply irrespective of the time limits provided by the law of Contracting States in the establishment and adjustment of taxation.
ARTICLE 4 the present additional Protocol shall remain in force as long as the Convention will remain in force; It will cease to apply at the same time as the Convention.
IN witness whereof, the undersigned duly authorized thereto, have signed this Protocol and have thereto affixed their seals.
DONE at Brussels, 11 October 2004, in duplicate, in languages, Dutch, French and Italian, the three texts being equally authentic.