10 AOUT 2001. - An Act to approve the Convention relating to the Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the Elimination of Double Taxation in the event of a correction of the profits of Associated Businesses, and to the signature record, made in Brussels on 21 December 1995 (1)

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 Convention on the Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies, and the signature record, made in Brussels on 21 December 1995, will come out their 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 Nice on 10 August 2001.
ALBERT
By the King:
Minister of Foreign Affairs,
L. MICHEL
Minister of Finance,
D. REYNDERS
Deputy Minister for Foreign Affairs,
Mrs. A.-M. NEYTS-UYTTEBROECK
Seen and sealed the state seal:
Minister of Justice,
Mr. VERWILGHEN
____
Note
(1) Session 2000-2001.
Senate.
Documents. - Bill tabled on 28 March 2001, No. 2-708/1. - Report, no. 2-708/2.
Annales parliamentarians. - Discussion and voting. Session of May 3, 2001.
Room.
Documents. - Project transmitted by the Senate, No. 50-1238/1. - Text adopted in plenary and subject to Royal Assent, No. 50-1238/2.
Annales parliamentarians. - Discussion and voting. Session of June 14, 2001.

Convention relating to the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies
The High Contracting Parties to the Treaty establishing the European Community,
Considering that the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, by becoming members of the Union, have pledged to join the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies, open for signature in Brussels on 23 July 1990,
Decided to conclude this Convention and designated for this purpose as Plenipotentiaries:
SA MAJEST LE ROI DES BELGES :
M. Philippe de SCHOUTHEETE de TERVARENT
Ambassador
Permanent Representative of Belgium to the European Union;
I've got it.
Mr. Poul SKYTTE CHRISTOFFERSEN
Ambassador
Permanent Representative of Denmark to the European Union;
THE PRESIDENT OF THE FEDERAL REPUBLIC GERMANY:
Mr. Jochen GRÜNHAGE
Deputy Permanent Representative of Germany to the European Union;
THE PRESIDENT OF THE HELLEN REPUBLIC:
Mr. Pavlos APOSTOLIDES
Ambassador
Permanent Representative of the Hellenic Republic to the European Union;
SA MAJESTE LE ROI D'ESPAGNE :
Mr. Francisco Javier ELORZA CAVENGT
Ambassador
Permanent Representative of Spain to the European Union;
THE PRESIDENT OF THE FRENCH REPUBLIC:
M. Pierre de BOISSIEU
Ambassador
Permanent Representative of France to the European Union;
THE PRESIDENT OF IRELAND:
Mr. Denis O'LEARY
Ambassador
Permanent Representative of Ireland to the European Union;
THE PRESIDENT OF THE ITALIAN REPUBLIC:
Mr. Luigi GUIDOBONO CAVALCHINI GAROFOLI
Ambassador
Permanent Representative of Italy to the European Union;
SON ALTESSE ROYALE LE GRAND-DUC DE LUXEMBOURG :
M. Jean-Jacques KASEL
Ambassador
Permanent Representative of Luxembourg to the European Union;
SA MAJESTE LA REINE DES PAYS-BAS :
Mr. Bernard R. BOT
Ambassador
Permanent Representative of the Netherlands to the European Union;
THE CHAIRMAN FEDERAL DE LA REPUBLIQUE D'AUTRICHE :
Mr. Manfred SCHEICH
Ambassador
Permanent Representative of Austria to the European Union;
THE PRESIDENT OF THE PORTUGAISE REPUBLIC:
Mr. José Gregório FARIA QUITERES
Ambassador
Permanent Representative of Portugal to the European Union;
THE PRESIDENT OF THE FINLAND REPUBLIC:
Mr. Antti SATULI
Ambassador
Permanent Representative of Finland to the European Union;
THE GOVERNMENT OF THE SUEDE ROYAUME:
Mr. Frank BELFRAGE
Ambassador
Permanent Representative of Sweden to the European Union;
SA MAJESTE LA REINE DU ROYAUME-UNI DE GRANDE-BRETAGNE ET D'IRLANDE DU NORD :
Mr. J.S. WALL C.M.G., L.V.O
Ambassador
Permanent Representative of the United Kingdom of Great Britain and Northern Ireland to the European Union;
These, gathered in the Committee of Permanent Representatives of Member States to the European Union and after having exchanged their full powers recognized in due form,
The following provisions have been agreed:
Article 1^er
The Republic of Austria, the Republic of Finland and the Kingdom of Sweden adhere to the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies, opened for signature in Brussels on 23 July 1990.
Article 2
The Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies is amended as follows:
1° Article 2 (2):
(a) point (k) becomes item (l);
(b) the following point (k) is added after point (j):
“(k) in Austria:
- Einkommensteuer;
- Körperschaftsteuer; »;
(c) point (l) becomes item (o);
(d) the following points (m) and (n) are added after point (l):
" ) in Finland:
- valtion tuloverot/statliga inkomstskatterna;
- yhteisöjen tulovero/inkomstskatten för samfund;
- kunnallisvero/kommunalskatten;
- kirkollisvero/kyrkoskatten;
- korkotulon lähdevero/källskatten a ränteinkomst;
- rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig;
(n) Sweden:
- statliga inkomstskatten;
- kupongskatten;
- kommunala inkomstskatten;
- lagen om expansionsmedel; "
2° In Article 3, paragraph 1 is supplemented by the following text:
" - in Austria:
Der Bundesminister für Finanzen or an authorized representative;
- Finland:
Valtiovarainministeriö or an authorized representative;
Finansministeriet or an authorized representative;
- Sweden:
Finansministern or an authorized representative. »
Article 3
The Secretary General of the Council of the European Union shall give the Government of the Republic of Austria, the Government of the Republic of Finland and the Government of the Kingdom of Sweden a certified copy of the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies, in German, English, Danish, Spanish, French, Greek, Irish, Italian, Dutch and Portuguese.
The texts of the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies established in Finnish and Swedish languages are contained in annexes I and II to this Convention. The texts in Finnish and Swedish languages are authentic in the same conditions as the other texts of the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies.
Article 4
This Convention shall be ratified by the Contracting States. Instruments of ratification are deposited with the General Secretariat of the Council of the European Union.
Article 5
This Convention comes into force, in the relations between the States that have ratified it, on the first day of the third month following the deposit of the last instrument of ratification by the Republic of Austria or the Republic of Finland or the Kingdom of Sweden and a State that has ratified the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies.
This Convention shall enter into force for each Contracting State which subsequently ratifys it on the first day of the third month following the deposit of its instrument of ratification.
Article 6
The Secretary General of the Council of the European Union shall notify the Contracting States of:
(a) the deposit of any instrument of ratification;
(b) the effective dates of this Agreement.
Article 7
This Convention, written in a single copy in the German, English, Danish, Spanish, Finnish, French, Greek, Irish, Italian, Dutch, Portuguese and Swedish languages, is deposited in the archives of the General Secretariat of the Council of the European Union. The Secretary-General shall issue a certified copy to each of the Governments of the Contracting States.
In faith, undersigned Plenipotentiaries have affixed their signatures at the bottom of this Convention.
Done in Brussels on 21 December 1995.

Minutes of signing of the Convention on the Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies
The Plenipotentiaries of the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Portugal, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and
On this occasion, they took note of the following unilateral declarations relating to Article 8 of the Convention on the Elimination of Double Taxation in the event of a correction of the profits of associated companies:
Statement by the Republic of Austria:
Constitutes an offence punishable by a serious penalty, any reduction of taxes or taxes made intentionally or by negligence, which is punishable under criminal legislation in tax matters.
Statement by the Republic of Finland:
The term "serious penalties" covers criminal penalties and administrative penalties applicable to tax offences.
Statement by the Kingdom of Sweden:
Infringinging tax provisions that are liable to a serious penalty is any offence under tax legislation that is punishable by deprivation of liberty, monetary penalty or administrative fine.
The present report will be published in the Official Journal of the European Communities.
List of related States
For the consultation of the table, see image