Law Approving The Convention Between The Kingdom Of Belgium And The Democratic Republic Of The Congo For The Avoidance Of Double Taxation And To Prevent Tax Fraud And Tax Evasion Of Taxes On Income And On Capital, And The Prot

Original Language Title: Loi portant assentiment à la Convention entre le Royaume de Belgique et la République démocratique du Congo en vue d'éviter la double imposition et de prévenir la fraude et l'évasion fiscales en matière d'impôts sur le revenu et sur la fortune, et au Prot

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Posted the: 2012-02-10 Numac: 2009015029 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 13 February 2009. -Law concerning consent to the Convention between the Kingdom of Belgium and the Democratic Republic of the Congo for the avoidance of double taxation and to prevent fraud and tax avoidance respect to taxes on income and on capital, and to the Protocol, signed in Brussels on May 23, 2007 (1) 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 Convention between the Kingdom of Belgium and the Democratic Republic of the Congo for the avoidance of double taxation and to prevent fraud and evasion fiscal respect to taxes on income and fortune and Protocol, signed at Brussels on 23 May 2007, will release their 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, February 13, 2009.
ALBERT by the King: Foreign Minister K. DE GUCHT. the Minister of finance, D. REYNDERS sealed with the seal of the State: the Minister of Justice S. DE CLERCK _ Notes (1) 2007 - 2008 and 2008-2009 Session: Senate.
Documents. -Bill filed on October 7, 2008, no. 4 - 946/1. -Report, n ° 4-946/2.
Parliamentary Annals. -Discussion and vote: meeting of December 11, 2008.
House of representatives.
Documents. -Transmitted project speaks Senate, no. 52-1673/1. -Text adopted in plenary and subject to Royal assent, session No. 52-1673/3.
Report, no. 52-1673/2.
Parliamentary Annals. -Vote discussion: meeting of January 29, 2009.
(2) the Convention entered into force in accordance with article 28, on December 24, 2011.

CONVENTION between the Kingdom of Belgium and the Republic Democratic of CONGO for avoid the DOUBLE taxation and of preventing the fraud and the escape tax for taxes on income and the FORTUNE the Government of Kingdom of Belgium and the Government of the Democratic Republic of CONGO, desiring to conclude a convention for the avoidance of double taxation and to prevent fraud and tax avoidance respect to taxes on income and on capital , have agreed upon the following provisions: Chapter I. -Scope of the Convention Article 1 persons this Convention shall apply to persons who are residents of a Contracting State or the two Contracting States.
Article 2 taxes covered 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State, its political subdivisions or its local authorities, irrespective of the collection system.
2 are considered as taxes on the income and on capital taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of property movable or immovable property, taxes on the total amount of salaries paid by enterprises as well as taxes on capital gains.
3. the existing taxes to which the Convention shall apply are: (a) with regard to the Democratic Republic of the Congo: (i) the tax on rental income.
(ii) the income tax on movable;
(iii) the tax on profits of companies;
(iv) the tax on profits of the liberal professions;
(v) professional tax on remuneration;
(vi) the exceptional tax on remuneration paid by employers to their expatriate staff; and (vii) taxes on the properties built;
including penalties additional said taxes, (hereinafter referred to as "congolais tax"); and (b) with regard to the Kingdom of Belgium: (i) natural persons tax;
(ii) the corporation tax;
(iii) the income tax of legal persons;
(iv) the non-resident tax;
(v) the supplementary crisis contribution;
including the withholding taxes and additional fees such taxes and prepayments, (hereinafter referred to as "Belgian tax").
4. the Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention and additional to existing taxes or place. The competent authorities of the Contracting States shall communicate significant changes to their tax legislation.
CHAPTER II. -Definitions Article 3 General Definitions 1. For the purposes of this Convention, unless the context otherwise requires: (a) (i) «Democratic Republic of the Congo» means the territory of the Democratic Republic of the Congo and adjacent to the territorial waters as well as the maritime areas and airspace over which, in accordance with international law, the Democratic Republic of the Congo has the rights to airspace seabed, beneath the seabed and their natural resources;
(ii) the term "Belgium" means the Kingdom of Belgium; used in a geographical sense, it means the territory of the Kingdom of Belgium, including the territorial sea and maritime zones and the air space over which, in accordance with international law, the Kingdom of Belgium has sovereign rights or jurisdiction;
(b) the terms «A Contracting State» and «The other Contracting State» mean, as the context, the Democratic Republic of the Congo or the Belgium;
(c) the terms 'activity', from a company, and "business" includes the performance of professional services or other activities of an independent character;
(d) the term "company" means any legal person or any entity that is regarded as a legal person for the purposes of taxation in the State Contracting, which it is a resident.
(e) the term "enterprise" applies to the exercise of any activity or business;
(f) the term "competent authority" means: (i) in the Democratic Republic of the Congo, the Minister of finance or his authorized delegate;
(ii) in Belgium, the Minister of finance or his representative authorized;
(g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
(h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(i) the term "national", in relation to a Contracting State, means: (i) any individual possessing the nationality or citizenship of that State Contracting;
(ii) any legal person or association established in accordance with the legislation in force in that State Contracting;
(j) the term "person" includes individuals, corporations and other groups of persons.
2. for the purposes of the provisions of the Convention at a time given by a Contracting State, any term or expression which is not defined, unless the context requires a different interpretation, the meaning attributed to it, at that time, the law of that State concerning the taxes to which the Convention applies, the meaning given to this term or expression by the tax of that State prevailing on the meaning attributed to it by the other branches of law of that State.
Article 4 Resident 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of domicile, residence, place of management or any other criterion of a similar nature and also applies to that State as well as all of its political subdivisions or its local authorities. However, this term does not include persons who are subject to tax in that State for income from sources in that State or capital which is located.
2. where, under the provisions of paragraph 1, an individual is a resident of both Contracting States, his situation is resolved in the following manner: (a) that person is considered to be a resident only of the State where it has a permanent home; If it has a permanent home in the two States, it is considered as a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
(b) if the residence of that person cannot be determined pursuant to paragraph (a), it is treated as a resident only of the State where she is staying in usual manner;
(c) if he has habitual abode in both States or if it resides habitually in any of them, it is considered to be a resident only of the State in which it is a national;
(d) If this person is a national of both States or it possesses the nationality of any of them, the competent authorities of the Contracting States settle the question by mutual agreement.
3. where, under the provisions of paragraph 1 one person other than an individual is a resident of both Contracting States, it is considered to be a resident only of the State in which its place of effective management is situated.
Article 5 establishing stable 1.

For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which a company carries on all or part of its activity.
2. the term "permanent establishment" includes especially: (a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and (f) a mine, an oil or gas, a quarry or any other place of extraction of natural resources.
3. a building site or construction or installation constitutes a permanent establishment only if its duration exceeds 6 months.
4. Notwithstanding the preceding provisions of this article, considering that it has not 'permanent establishment' if: (a) it is made use of facilities for the sole purpose of storage, exposure or delivery of goods belonging to the enterprise;
(b) goods belonging to the company are stored for the sole purpose of storage, exposure or delivery;
(c) goods belonging to the company are stored for the sole purpose of processing by another enterprise;
(d) a fixed place of business is used solely to purchase merchandise or to gather information, for the enterprise;
(e) a fixed place of business is used for the sole purpose to exercise, for the enterprise, any other activity of a preparatory or auxiliary character; and (f) a fixed place of business is used for the sole purpose of fiscal year cumulative activities referred to in paragraphs (a) to (e), provided that the activity of the fixed place of business resulting from this combination set keeps a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where one person - other than an agent enjoying independent status which applies paragraph 6 - acts on behalf of an enterprise and has in a Contracting State powers which it undertakes there usually to conclude contracts on behalf of the company, this company is considered as having a permanent establishment in that State for all the activities that this person performs for the company unless the activities of such person are limited to those mentioned in paragraph 4 and which, if they were exercised through a fixed place of business, would not consider this facility as a permanent establishment under the provisions of this paragraph.
6. an enterprise shall not be considered as having a permanent establishment in a Contracting State merely because it carries its activity through a broker, general Commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary activity course.
7. the fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other State Contracting or which carries on business (whether through an establishment stable or not) does not, in itself, to make one any of these companies a permanent establishment of the other.
CHAPTER III.
-Taxation of income Article 6 income real estate 1. Income derived by a resident of a Contracting State from real property, including income from agriculture or forestry, situated holdings in the other Contracting State, may be taxed in that other State.
2. the term "immovable property" has the meaning given to it by the law of the Contracting State where the property in question is situated. The term includes in any case accessories, livestock dead or alive's farms and forestry, rights to which the provisions of private law concerning land ownership, usufruct of real property and rights to variable or fixed payments for the exploitation or concession of exploitation of deposits minerals, sources and other natural resources. Ships, boats and aircraft are not considered to be real property.
3. the provisions of paragraph 1 shall apply to income derived from the use or the direct enjoyment of the rental or leasing, as well as any other form of immovable property.
4. the provisions of paragraphs 1 and 3 shall apply also to income from real property of an enterprise.
Article 7 1 corporate profits. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the company operates in the other State Contracting through a permanent establishment situated therein. If the enterprise carries on business in such a way, the profits of the enterprise are taxable in the other State but only insofar as they are attributable to that permanent establishment.
2. subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other State Contracting through a permanent establishment situated, it is imputed, in each Contracting State, to that permanent establishment the profits he could achieve if it had been a separate business engaged in activities identical or similar under conditions identical or similar and dealing independently with the enterprise of which it is a permanent establishment.
3. in determining the profits of a permanent establishment, are allowed as deductions expenses incurred for the purposes of establishment, including Executive and general expenses so incurred administration, either in the State where the permanent establishment is situated or elsewhere.
However, no deduction is allowed for amounts that would be, if any, paid (at some tracks than the reimbursement of expenses) by the permanent establishment at the headquarters of the company or any any of its offices, as royalties, fees or other similar payments, for the use of patents or other rights, or as commission, for specific services performed or for management activity or except in the case of a banking business, as interest on moneys lent to the permanent establishment.
Similarly, it need not account, in the calculation of the profits of a permanent establishment, of amounts (other than the reimbursement of expenses incurred) worn by the permanent establishment to the flow of the central seat of the undertaking or of one any of its other offices, such as royalties, fees or other similar payments, for the use of patents or other rights, or as commission for specific services performed or for management activity or except in the case of a banking business, as interest on loan at the headquarters of the company or any of its other offices.
4. (a) if it has been customary in a Contracting State to determine the profits attributable to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed according to the distribution in use. The adopted allocation method should be such that the result is consistent with the principles contained in this article.
(b) the absence of proper accounts or other evidence for determining the amount of the profits of an enterprise of a Contracting State, that is attributable to its permanent establishment situated in the other State, the profits attributable to that establishment may be determined in that other State in accordance with its own legislation, particularly given the normal analogues of the same State enterprise profits engaging in the same activity or similar activities under conditions identical or similar. However, if the method used results in double taxation of the same benefits, the competent authorities of both States have worked to avoid the double taxation.
5. no benefit is attributed to a permanent establishment that he simply bought goods for the company.
6. for the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment are determined each year by the same method, unless there is good and sufficient contrary reasons.
7. where profits include items of income which are dealt with separately in other articles of this Convention, the provisions of these articles are not affected by the provisions of this article.
Article 8 shipping and air transport 1. The profits of an enterprise of a Contracting State from the operation in international traffic of ships or aircraft, shall be taxable only in that State.
2. for the purposes of this article, profits from the operation of ships or aircraft in international traffic include: (a) profits from the rental by the enterprise of ships or aircraft, all armed and equipped;
(b) profits from the rental bareboat vessels or aircraft operated in international, when traffic this rental is for the international transport company, a subordinate source of income;
(c) the benefits resulting from the use or rental of containers (including trailers, barges and related equipment for the transport of containers) used for the transport in international goods or goods, when this use or this rental is an ancillary activity for the undertaking

engaged in international transport or is directly linked to these activities.
3. the provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint operation or an international operating agency.
Article 9 associated enterprises 1. When (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or that (b) the same persons participate directly or indirectly to the direction, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and that, in the other cases the two companies are, in their commercial or financial, relationships bound by agreed or imposed conditions which differ from those which would be agreed between independent companies, the benefits that without these conditions, would have been made by one of the companies but could not be in fact because of these conditions, can be included in the profits of that enterprise and taxed accordingly.
2. where a Contracting State includes in the profits of an enterprise of that State - and imposes accordingly - profits on which an enterprise of the other Contracting State has been imposed in that other State and the profits so included are profits which have been made by the company of the first State if the conditions agreed between the two companies had been those which would have been agreed between independent enterprises the other State conducts adjustment it considers appropriate to the amount of the tax which is received on these profits.
To determine this adjustment, account shall be taken of the other provisions of this Convention and, if necessary, the competent authorities of the Contracting States shall consult each other.
Article 10 dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) in the Democratic Republic of the Congo: (i) 15 per cent of the gross amount of the dividends paid by a company whose profits are exempt from the Congolese tax pursuant to the investment Code of a particular Act organizing the investment in the areas referred to in article 3 of this Code, if the beneficial owner is a company which holds directly at least 25 per cent of the capital of the company paying the dividends;
(ii) 10 per cent of the gross amount of the dividends in all other cases;
(b) in Belgium: (i) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25 per cent of the capital of the company paying the dividends;
(ii) 10 per cent of the gross amount of the dividends in all other cases.
This paragraph does not affect the taxation of the company in respect of the benefits that are used for the payment of dividends.
3. the term "dividends" as used in this article means income from shares, shares or dividend certificates, mining, founder shares or other rights, with the exception of claims, as well as income - even attributed in the form of interest - subject to the same taxation treatment as income from shares by the taxation law of the State where the debtor company is a resident.
4. the provisions of paragraphs 1 and 2 do not apply if the beneficial owner of the dividends, being a resident of a State Contracting, carries on in the other Contracting State of which the company paying the dividends is a resident, a business activity through a permanent establishment is located, and generating dividends participation related actually.
In this case, the provisions of article 7 shall apply.
5. where a company which is a resident of a Contracting State derives profits or income from the other State Contracting, that other State may levy no tax on dividends paid by the company, except to the extent where such dividends are paid to a resident of that other State or insofar as where the dividends generating participation relates effectively to a permanent establishment situated in that other State , or impose any tax in respect of the taxation of retained earnings, retained earnings of the company, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income from that other State.
Article 11 interest 1.
Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State they come and under the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest shall be exempt from tax in the Contracting State they come when it comes: (a) interest of trade receivables - including those that are represented by effects of trade - as a result of the payment term of supplies of goods, products or services by companies;
(b) of interest receivables or loans of any kind, not represented by securities to bearer, paid to banking companies;
(c) interest paid to the other Contracting State or a political subdivision or local authority or to the Central Bank of the other Contracting State or any public body of that State, subdivision or local authority.
4. the term «interest» as used in this article means income of claims of any nature, secured or not secured by mortgage or a right to participate in the debtor's profits, and including income on public funds and bonds of debentures, including premiums and prizes attaching to such securities. The penalties for late payment and interest treated as dividends under article 10, paragraph 3 are not considered to be interest within the meaning of this article.
5. the provisions of paragraphs 1, 2 and 3 do not apply if the beneficial owner of the interest, being a resident of a State Contracting, carries on in the other Contracting State comes interest, a business activity through a permanent establishment situated therein, and the generator claim of interest goes with it actually. In this case, the provisions of article 7 shall apply.
6. the interests are considered as coming from a Contracting State when the payer is a resident of that State. However, when the debtor of interests, whether or not a resident of a Contracting State, has in a Contracting State a permanent establishment to which the debt giving rise to the payment of interest was contracted and which supports the load of these interests, these are considered as coming from the State where the permanent establishment is situated.
7. when, due to special relationship between the payer and the beneficial owner or that one and the other have with third parties, the amount of interest, taking into account the debt for which they are paid, exceeds the amount which would be agreed upon the payer and the beneficial owner in the absence of such relationship, the provisions of this article apply only to the latter amount. In this case, the excess part of the payments is taxable according to the laws of each Contracting State and in light of the other provisions of this Convention.
Article 12 royalties 1.
The royalties from a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
3. the term "royalties" as used in this article means payments of any kind paid to use or the concession of the use of a copyright in a literary, artistic or scientific work, including cinematograph films and software, or films, tapes or disks used for radio or television broadcasting, patent, broadcasts of a name or trade mark a drawing or a model, a plan, a formula or a secret process, as well as to the use or the right to use industrial, commercial or scientific equipment, and for information of feature experience gained in the industrial, commercial or scientific field.
4. the provisions of paragraphs 1 and 2 do not apply if the beneficial owner of the royalties, being a resident of a State Contracting, carries on in the other Contracting State comes royalties activity of business through a permanent establishment situated therein and the right or well Builder royalty related actually. In this case, the provisions of article 7 shall apply.

5. royalties shall be deemed as coming from a Contracting State when the payer is a resident of that State. However, when the debtor's royalties, whether or not a resident of a Contracting State, has in a Contracting State a permanent establishment for which the contract giving rise to the payment of the royalties has been concluded and which supports the load of these charges, they are considered as coming from the State where the permanent establishment is situated.
6. when, due to special relationship between the payer and the beneficial owner or that one and the other have with third parties, the amount of fees, taking into account the provision for which they are paid, exceeds the amount which would be agreed upon the payer and the beneficial owner in the absence of such relationship, the provisions of this article apply only to the latter amount. In this case, the excess part of the payments is taxable according to the laws of each Contracting State and in light of the other provisions of this Convention.
Article 13 Gains in capital 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in article 6 and situated in the other Contracting State, may be taxed in that other State.
2. gains from the alienation of movable property forming part of the assets of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of that permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
3. gains that an enterprise of a State Contracting from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
4. gains derived by a resident of a Contracting State from the alienation of shares of a corporation of which more than 50 per cent of the value comes from the immovable property situated in the other Contracting State, may be taxed in that other Contracting State. This paragraph does however not apply to gains from the alienation: (a) shares that are listed on a stock exchange recognised by one of the Contracting States; or (b) shares transferred or exchanged as part of a reorganization of company, a merger, a division or similar transaction; or (c) of actions that derive more 50 percent of their value of real property in which the company carries on business;
or (d) shares owned by a person who directly or indirectly holds less than 25 percent of the capital of the company whose shares are alienated.
5. gains from the alienation of any property other than those referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14 income from employment 1.
Subject to the provisions of articles 15, 17 and 18 salaries, wages and other similar remuneration that a resident of a Contracting State receives in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is exercised, the remuneration received for this may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first State if: (a) the recipient is present in the other State for a period or periods exceeding in total 183 days during any period of twelve months commencing or ending in the taxable period , and (b) the remuneration is paid by an employer, or on behalf of an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment which the employer has in the other State.
3. Notwithstanding the preceding provisions of this article, remuneration received in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State are taxable in that State.
Article 15 executives of companies 1.
Notwithstanding the provisions of article 10, directors, tokens of presence and other similar payments derived by a resident of a Contracting State in his capacity as member of the Board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
2. the remuneration received by a person referred to in paragraph 1 from a company which is a resident of a Contracting State due to the pursuit of one activity daily management or technical, commercial or financial as well as remuneration derived by a resident of a Contracting State derives from his daily as a partner in a partnership, other than a corporation, which is a resident of a Contracting State may be taxed in accordance with the provisions of article 14, as if it were compensation an employee pulls of paid employment, and as if the employer was the company.
Article 16 artists and sportspersons 1.
Notwithstanding the provisions of articles 7 and 14, income derived by a resident of a Contracting State from his personal activities exercised in the other Contracting State as an artist of the show, as an artist of theatre, film, radio or television, or a musician, or as a sportsperson, may be taxed in that other State.
2. where the income from activities exercised by an entertainer or a sportsperson personally and as such are attributed not to the entertainer or athlete himself but to another person, that income are taxable, notwithstanding the provisions of articles 7 and 14, in the Contracting State where the activities of the entertainer or athlete are exercised.
Article 17 Pensions and annuities 1. Subject to the provisions of paragraph 2 of article 18, pensions and other similar remuneration, as well as annuities, from a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first State.
2. the term "annuity" means a fixed sum payable periodically on dates determined during life or during a specified or ascertainable period under an obligation to make payments in Exchange for a full and adequate consideration in cash or in any other equivalent value.
3. Notwithstanding the provisions of paragraph 1, pensions and other payments under the legislation on social security of a Contracting State shall be taxable only in that State.
Article 18 public functions 1. (a) salaries, wages and other remuneration, other than a pension, paid by a Contracting State or any of its political subdivisions or local authority to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) has the nationality of that State; or (ii) did not become a resident of that State solely to provide the services.
2. (a) pensions and other similar remuneration paid by a Contracting State or any of its political subdivisions or local authorities, either directly or by sampling on funds that they have made, to an individual in respect of services rendered to that State or subdivision or authority, shall be taxable only in that State.
(b) However, such pensions and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of this State and has citizenship.
3. the provisions of articles 14, 15, 16 and 17 apply to wages, salaries, pensions, and other similar remuneration paid in respect of services rendered in the framework of a business enterprise carried on by a Contracting State or one of its political subdivisions or local authorities.
4. the provisions of paragraph 1 also apply to salaries, wages and other similar remuneration paid by a Contracting State, a political subdivision or local authority or a public entity to a natural person in respect of an activity carried on in the other State Contracting an agreement of cooperation or assistance.
Article 19 students, apprentices and trainees a student, an apprentice or a trainee who is present in a Contracting State sole purpose of pursuing his studies, his training or his internship and, or which was immediately before you get there, a resident of the other Contracting State, is exempt from tax in the first State on money it receives to cover maintenance costs studies or training, provided that they come from sources outside that other State.
Article 20 other income 1. Items of income of a resident of a Contracting State, wherever they come from, who are treated not in the foregoing articles of this Convention shall be taxable only in that State.
2. the provisions of paragraph 1 shall not apply to income other than income from immovable property

as defined in paragraph 2 of article 6, if the recipient of such income, being a resident of a State Contracting, carries on in the other Contracting State a business activity through a permanent establishment situated therein and the right or the generator of income related actually. In this case, the provisions of article 7 shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State which are not covered by the preceding articles of the Convention and who come from the other Contracting State may also be taxed in that other State if these items are not taxed in the first State.
CHAPTER IV. -Imposition of the section 21 Fortune 1 forture.
Capital represented by real property referred to in article 6, owned by a resident of a Contracting State and which are situated in the other Contracting State, be taxed in that other State.
2. capital represented by movable property forming part of the assets of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State are taxable in that other State.
3. the fortune made by vessels and aircraft belonging to an enterprise of a Contracting State which operated in international traffic and by movable property allocated to the operation of such ships or aircraft is taxable only in that Contracting State.
4. all other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Chapter V. - Methods to eliminate double taxation Article 22 double taxation shall be avoided as follows: 1. with regard to the Democratic Republic of the Congo, (a) subject to the provisions of Congolese legislation relating to the imputation tax of the Democratic Republic of the Congo of tax payable in any country as the Democratic Republic of the Congo (with changes that do not affect the general principle) the Belgian tax paid by a resident of the Democratic Republic of the Congo: (i) income which may be taxed in Belgium in accordance with the provisions of the present Convention is deductible from the tax due in accordance with the tax legislation of the Democratic Republic of the Congo;
(ii) on capital items that are taxable in Belgium in accordance with the provisions of this Convention, is deductible from the tax due in accordance with the tax legislation of the Democratic Republic of the Congo.
This deduction cannot exceed the portion of the total tax from the Democratic Republic of the Congo due to income or the fortune element considered overall revenue or capital.
(b) where, pursuant to a provision any of this Convention, income derived by a resident of the Democratic Republic of the Congo or the fortune it has are exempt from tax in that State, the Democratic Republic of the Congo may nevertheless, in calculating the amount of tax on the remaining income or capital of that resident, take account of income or capital exempted.
2. in regard to the Belgium, (a) where a resident of the Belgium derives income, other than dividends, interest or royalties, or owns elements of capital which are imposed in the Democratic Republic of the Congo in accordance with the provisions of this Convention, the Belgium free from tax revenues or those elements of fortune, but it can to calculate the amount of its tax on the remaining income or capital of that resident, apply the same rate if revenues or elements of fortune in question had not been exempted. For the determination of the additional fees established by Belgian cities and municipalities, the Belgium takes account, notwithstanding the provisions of this subparagraph and any other provision of the Convention, professional income exempted from tax in Belgium in accordance with the previous sentence. These additional fees are calculated on the tax that would be due in Belgium if the income in question were drawn from Belgian sources.
(b) dividends received by a company which is a resident of the Belgium of a company which is a resident of the Democratic Republic of the Congo are exempt from tax the corporations in Belgium, under the conditions and limits laid down by Belgian legislation.
Notwithstanding the requirement of taxation provided for by Belgian legislation, are also exempt from the corporate income tax in Belgium, the dividends referred to in article 10, paragraph 2, (a), (i) a company which is a resident of the Belgium receives from a company which is a resident of the Democratic Republic of the Congo and who are paid from profits of business activities carried out in the Democratic Republic of the Congo the Democratic Republic of the Congo without temporarily the tax on profits of companies under the Code of investment or any particular Act organizing investment in the areas referred to in article 3 of the Code.
The Belgium free these dividends for a period of ten years from the entry into effect of the Convention and in accordance with the other limits and conditions laid down by Belgian legislation. This ten year period is renewed for a further period of ten years, except if the competent authority of the Belgium communicates the renewal before the end of the first period of ten years, in writing to the competent authority of the Democratic Republic of the Congo, the measurement.
(c) subject to the provisions of Belgian legislation relating to imputation tax Belgian taxes paid abroad, where a resident of the Belgium derives items of income which are included in its total income subject to Belgian tax and which consist of interest or royalties, the Democratic Republic of Congo and levied on that income tax is charged on Belgian tax relating to such income.
(d) where, in accordance with Belgian legislation, losses suffered by a business carried on by a resident of the Belgium in a permanent establishment situated in the Democratic Republic of the Congo have been effectively deducted from the profits of this business for its taxation in Belgium, the exemption provided for in (a) does not apply in Belgium profit other taxable periods which are attributable to this establishment insofar as these benefits were also exempt from tax in the Democratic Republic of the Congo because of their compensation with such losses.
CHAPTER VI. -Provisions special Article 23 non-discrimination 1. Nationals of a Contracting State not be subjected in the other Contracting State to any taxation or obligation y, which is other or more heavy than those which are or may be subjected nationals of that other State who are in the same situation, including with regard to the residence. This provision applies also, notwithstanding the provisions of article 1, individuals who are not residents of a Contracting State or the two Contracting States.
2. stateless persons who are residents of a Contracting State are subject in one or the other Contracting State to any taxation or obligation y, which is other or more heavy than those which are or may be subjected the State nationals who are in the same situation, including with regard to the residence.
3. the imposition of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State is not established in that other State to less favourably than the taxation levied on enterprises of that other State carrying on the same activities. This provision cannot be interpreted as obliging a Contracting State to grant to residents of the other State contracting the personal allowances, reliefs and reductions for tax depending on the situation or family responsibilities which it grants to its own residents.
4. has less than the provisions paragraph 1 of article 9, paragraph 7 of article 11 or paragraph 6 of article 12 shall apply, interest, royalties and other expenses paid by an enterprise of a Contracting State to a resident of the other Contracting State are deductible, for the determination of the taxable profits of the company, under the same conditions as if they had been paid to a resident of the first State. Similarly, the debts of an enterprise of a Contracting State to a resident of the other Contracting State are deductible, for the determination of the fortune of this company, under the same conditions as if they had been contracted to a resident of the first State.
5. enterprises of a Contracting State, whose capital is wholly or in part, directly or indirectly owned or controlled by one or more residents of the other Contracting State, are subject in the first State to any taxation or obligation y, which is other or more heavy than those which are or may be subject other similar of the first State businesses.
6. the provisions of this article shall apply notwithstanding the provisions of article 2, taxes of any nature or description.
Article 24 mutual agreement Procedure 1. Where a person considers that the measures taken by a Contracting State or by the two Contracting States result or will result in taxation not in accordance with the provisions of the Convention, for it it

may, irrespective of the remedies provided by the domestic law of those States, submit his case to the competent authority of the Contracting State of which it is a resident or, if his case comes under paragraph 1 of article 23, to that of the Contracting State in which it is a national. The case must be submitted within three years following the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
2. the competent authority shall endeavour, if the claim appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to avoidance of taxation not in accordance with the Convention. The agreement is applied irrespective of the time limits provided by the domestic law of the Contracting States.
3. the competent authorities of the Contracting States shall endeavour by mutual agreement, to resolve any difficulties or doubts arising as to which can lead the interpretation or application of the Convention.
4. the competent authorities of the Contracting States shall consult about the administrative measures necessary for the implementation of the provisions of the Convention and particularly about the justifications to be provided by each Contracting State residents to benefit in the other State's exemptions or tax reductions under this Convention.
5. the competent authorities of the Contracting States may communicate directly with each other, even within a joint commission consisting of these authorities or their representatives, with a view to reaching an agreement as indicated in the preceding paragraphs.
Article 25 exchange of information 1. The competent authorities of the Contracting States shall exchange the information necessary to apply the provisions of this Convention or of the domestic laws concerning taxes covered by the Convention insofar as the taxation that they provide is not contrary to the Convention. The exchange of information is not restricted by article 1. The exchange of information concerning taxes not referred to in article 2 may be the subject of special agreements.
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 will be disclosed only to persons or authorities (including courts and administrative bodies) involved in the establishment or the collection of taxes referred to in paragraph 1 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.
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 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. a Contracting State shall communicate, at the request of the other State Contracting, information held by a Bank, a financial institution, an agent or a person acting as an agent or fiduciary. However, this provision does not apply where the law of a Contracting State does not allow to obtain this information.
5. If information is requested by a State contractor pursuant to 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 paragraphs 3 and 4 except where such limitations are likely to prevent a Contracting State to provide information only because they are not of interest to him in the national framework.
Article 26 Assistance in the collection of taxes 1. The Contracting States shall assist each other for the notification and the collection of their tax debts. This assistance is not restricted by article 1.
Assistance for the recovery of taxes not referred to in article 2 may be the subject of special agreements.
2. the term 'revenue claim' as used in this article means an amount owed in respect of taxes covered by this Convention, insofar as the corresponding taxation is not contrary to the Convention, as well as interest, administrative penalties and costs of such measures or recovery relating to these taxes.
3. when a revenue claim of a State Contracting that is recoverable under the laws of that State and is owed by a person who, at that time, cannot, under these laws, prevent its recovery, the tax debt is, at the request of the competent authorities of that State, accepted for its recovery by the competent authorities of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its legislation in the collection of its own taxes as if the debt in question was a revenue claim of that other State.
4. when a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take interim protective measures to ensure its recovery, the claim shall, at the request of the competent authorities of that State, be accepted for the purposes of the adoption of interim measures by the competent authorities of the other Contracting State. That other State must take protective measures against this tax in accordance with the provisions of its legislation claim as if it were a tax claim of that other State even if at the time when such measures are applied, the revenue claim is not recoverable in the first State or is due by a person who has the right to prevent its collection.
5. Notwithstanding the provisions of paragraphs 3 and 4, limitation periods, and applicable priority under the law of a Contracting State to a tax because of its nature as such claim does not apply to a revenue claim accepted by that State for the purposes of paragraph 3 or 4. In addition, a revenue claim accepted by a Contracting for the purposes of paragraph 3 or 4 State cannot apply no priority in this State under the legislation of the other Contracting State.
6. the procedures concerning the existence, validity or the amount of a revenue claim of a Contracting State are not subject to the courts or administrative bodies of the other Contracting State.
7. If at any time after a request has been made by a Contracting State under paragraph 3 or 4 and until the other State has recovered and sent the amount of the tax in question in the first State claim, this tax liability ceases to be (a) in the case of an application under subsection 3, a tax claim of the first State which is recoverable under the laws of this State and is due by a person which, at this time, not may, under the laws of that State, prevent its recovery, or (b) in the case of an application under subsection 4, a revenue claim of the first State with respect to which that State may, under its law, take interim protective measures to ensure its recovery.
The competent authority of the first State shall promptly notify this fact to the competent authority of the other State and the first State, at the option of the other State, suspends or withdraws its application.
8. the provisions of this article 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 take measures which would be contrary to public order;
(c) to provide assistance if the other Contracting State did not have any provisional measures or reasonable collection, as the case may be, that are available under its laws or administrative practice;
(d) to provide assistance in cases where the administrative burden resulting for that State is clearly disproportionate to the benefits that can be learned from by the other Contracting State.
Article 27 members of diplomatic missions and consular posts 1. The provisions of the present Convention shall affect the fiscal privileges enjoyed by members of diplomatic missions or consulates pursuant to the General rules of international law or the provisions of special agreements.
2. the Convention does not apply to international organizations, their bodies or their officials, or to persons who are members of diplomatic missions or consular posts of a third State, when they are located on the territory of a Contracting State and

are not treated as residents in one or the other Contracting State tax on income or on capital.
CHAPTER VII. -Final provisions Article 28 entry into force 1. Each of the Contracting States shall notify the other State, through diplomatic channels, the completion of the procedures required by its law for the ratification of this Convention.
The Convention shall enter into force on the date of receipt of the later of these notifications.
2. the provisions of the Convention shall be applicable: (a) the 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 Convention;
(b) to other taxes established or sitting on income of taxable periods commencing from 1 January of the year next following that of the entry into force of the Convention;
(c) to taxes on property established or sitting on elements of fortune existing on 1 January of any year subsequent to that of the entry into force of the Convention.
Article 29 amendments 1.
The Contracting States may at any time amend this agreement on mutual consent in writing and through diplomatic channels.
2. the amendments to the Convention will be ratified following the procedures required by the domestic laws of each Contracting State. The Contracting States shall notify the completion of these procedures through diplomatic channel.
3. the amendments come into force on the date of receipt of the later of these notifications.
Article 30 denunciation 1.
This Convention shall remain in force until its denunciation by one of the Contracting States. Each Contracting State may denounce through diplomatic channel, through a written termination notice to the other Contracting State before June 30 of each year beginning after the 5th year following that of the entry into force of the Convention.
2. in this case, the agreement ceases to be applicable: (a) the taxes due at source on assigned revenues or payment from 1 January of the year next following that of the termination;
(b) to other taxes established or sitting on income of taxable periods commencing from January 1 of the year immediately following that of the termination;
(c) to taxes on property established or sitting on elements of fortune existing on 1 January of any year following that of the termination.
In faith whereof the undersigned, being duly authorised by their respective Governments, have signed this Convention.
Done at Brussels, 23 May 2007, in two originals, in Dutch and French languages both texts being equally authentic. The French text shall prevail in the event of divergence between the texts.
Protocol at the time of signing of the Convention between the Kingdom of Belgium and the Democratic Republic of Congo for the avoidance of double taxation and to prevent fraud and fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed to the following provisions which are an integral part of the Convention.
1 Re article 3, paragraph 2: the provisions of the Convention which are drafted in accordance with the corresponding provisions of the model convention of the OECD concerning the income and wealth are expected to generally have the same meaning as given to them in the OECD commentary. The preceding sentence does not apply in relation to: (a) any reservations or observations made by each of the Contracting States on the OECD model or its commentary;
(b) the competing interpretations contained in this Protocol;
(c) any contrary interpretation in a commentary published by one of the Contracting States and States communicated to the competent authority of the other Contracting State before the entry into force of the Convention;
(d) any contrary interpretation agreed between the competent authorities after the entry into force of the Convention.
The OECD commentary - as it may be revised periodically - is a means of interpretation in the sense of the Vienna Convention of 23 May 1969 on the law of treaties.
2. Ad Articles 10, 11 and 12: If a preventive double taxation concluded after the date of signature of this Convention, between the Democratic Republic of the Congo and a country Treaty third member of the European Union, the Democratic Republic of the Congo limits its taxation at source on dividends, interest or royalties to a lower rate , exemption including, at the rates referred to in article 10, paragraph 2, article 11, paragraph 2 and article 12, paragraph 2 of the present Convention, these lower rates or this exemption under the relevant double tax treaty apply automatically for the purposes of this Convention from the date of entry into force of the convention.
3 Ad article 14, paragraph 1: it is understood that self-employment is exercised in a Contracting State when the activity because of which salaries, wages and other remuneration are paid is effectively carried out in that State, i.e. when the employee is physically present in this State to carry out this activity.
4 Ad article 22, paragraph 2, (b): the second paragraph of paragraph 2, (b) is not applicable to a resident of the Belgium whose activities or investments in the Democratic Republic of the Congo have to focus to improperly benefit from the provisions of that paragraph, i.e. where it is demonstrated that the activities or investments do not meet legitimate needs of a financial or economic nature. This is particularly the case when, before the end of the period or after the expiry of the period during which the exemption referred to in this paragraph of the Congolese tax is granted to a company which is a resident of the Democratic Republic of Congo, an associate, within the meaning of article 9, audit reside of the Democratic Republic of Congo or the Belgium , as the case may be, takes over the activities of the first company to take advantage in the Democratic Republic of the Congo for a further period of exemption of profits from these activities.
5. the provisions of this Convention have primacy over any previous special provisions agreed between the two States.
In faith whereof the undersigned, being duly authorised by their respective Governments, have signed this Protocol.
Done at Brussels, 23 May 2007, in two originals, in Dutch and French languages both texts being equally authentic. The French text shall prevail in the event of divergence between the texts.

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