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9 JUIN 1999. - An Act to Enact the following International Acts: Convention between the Kingdom of Belgium and the Republic of Uzbekistan to avoid double taxation and to prevent tax evasion in respect of income and property taxes, and Protocol signed in Brussels on 14 November 1996 and Additional Protocol amending this Convention, signed in Tashkent on 17 April 1998 (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 following international acts will come out of their full effect:
1° the Convention between the Republic of Uzbekistan and the Kingdom of Belgium to avoid double taxation and to prevent tax evasion in respect of income and property taxes, and the Protocol, signed in Brussels on 14 November 1996;
2° and the Additional Protocol amending the Convention between the Kingdom of Belgium and the Republic of Uzbekistan to avoid double taxation and to prevent tax evasion in respect of income and property taxes, signed in Brussels on 14 November 1996, made in Tashkent on 17 April 1998.
Art. 3. The deduction of taxation established or paid contrary to the provisions of the Convention and the Protocols annexed thereto is, even where such taxation is no longer subject to review in common law, granted by the Director of Contributions, or ex officio if the surtax was found by the administration or reported to the administration by the debtor within one year from the publication of this Act to the Belgian Monitor,
Art. 4. Where the tax deadlines in common law are expired, taxes or tax supplements due to revenues falling under the application of the Convention and the annexed Protocols may still be validly established until the expiry of a period of one year from the publication of this Act to the Belgian Monitor.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 9 June 1999.
ALBERT
By the King:
Minister of Foreign Affairs,
E. DERYCKE
Minister for Foreign Trade,
E. DI RUPO
Minister of Finance,
J.-J. VISEUR
Seal of the state seal:
Minister of Justice,
T. VAN PARYS
____
Note
(1) 1998-1999 sessions:
Senat.
Documents. - Bill, tabled on 19 April 1999, No. 1-1377/1. - Report, no. 1-1377/2. - Text adopted by the Commission, No. 1-1377/3.
Annales parliamentarians. - Discussion. Session of 20 April 1999. - Vote. Session of 20 April 1999.
Room.
Documents. - Project transmitted by the Senate, No. 49-2187/1. - Text adopted in plenary and subject to Royal Assent, No. 49-2187/2.
Annales parliamentarians. - Discussion. Meeting of 29 April 1999. - Vote. Meeting of 29 April 1999.

Convention between the Republic of Uzbekistan and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
THE GOVERNMENT OF THE REPUBLIC OF UZBEKISTAN
AND
THE GOVERNMENT OF THE KINGDOM OF BELGIUM,
DESIRING to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
CHAPTER I. - Scope of the Convention
Article 1
Personal scope
This Convention shall apply to persons who are residents of one or both of the 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 or of its local authorities, irrespective of the manner in which they are levied.
§ 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
§ 3. The existing taxes to which the Convention shall apply are in particular :
a) in the case of Uzbekistan:
1° the Tax on Income of enterprises, associations and organizations;
2° the Individual Income Tax in regard of the citizens of the Republic of Uzbekistan, foreign citizens and persons without citizenship;
3° the Property Tax,
(hereinafter referred to as "Uzbekistan tax").
(b) in the case of Belgium:
1° the individual income tax;
2° the corporate income tax;
3° the income tax on legal entities;
4° the income tax on non-residents;
5° the supplementary crisis contribution,
including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax,
(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 in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant change which has been made in their respective taxation laws.
CHAPTER II. - Definitions
Article 3
General definitions
§ 1. For the purposes of this Convention, unless the context otherwise requires:
a) 1° the term "Uzbekistan" means the Republic of Uzbekistan; used in a geographical sense, it means the territory of the Republic of Uzbekistan, including the territorial waters and the air space within which the Republic of Uzbekistan may exercise sovereign rights and jurisdiction, including rights to use the subsoil and natural resources, under the laws of the Republic of Uzbekistan and in accordance with international law;
2° 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 any other area in the sea and in the air within which the Kingdom of Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction;
b) the terms "a Contracting State" and "the other Contracting State" mean Uzbekistan or Belgium as the context requires;
(c) the term "person" includes an individual, a company and any other body of persons;
d) the term "company" means any body corporate, joint venture or any other entity which is treated as a body corporate for tax purposes;
e) 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;
(f) the term "international traffic" means any transport by a ship, aircraft or road or vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft or road or railway vehicle is operated solely between places in the other Contracting State;
(g) the term "competent authority" means:
1° in the case of Uzbekistan, the Chairman of the State Taxation Committee or his authorised representative, and
2° in the case of Belgium, the Minister of Finance or his authorised representative;
(h) the term "national" means:
1° any individual possessing the nationality of a Contracting State;
2° any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
§ 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws 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 his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature and also includes that State and any local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
§ 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
§ 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Article 5
Permanent establishment
§ 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise of a Contracting State is wholly or partly carried on in the other Contracting State.
§ 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 well, a quarry or any other place of extraction of natural resources.
§ 3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
§ 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
§ 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which undertake that person establishment that enterprise, unless the activities of such person are limited to those mentioned in paragraph 4
§ 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
§ 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 Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
CHAPTER III. - Taxation of income
Article 6
Income from immovable property
§ 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
§ 2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the consideration right to work, mineral deposits, sources and other natural resources; ships, boats, aircraft and road or railway vehicles shall not be regarded as immovable property.
§ 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
§ 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Article 7
BUSINESS PRODUCTS
§ 1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the may be taxed in the other State but only so much of them as is 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 Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently.
§ 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
§ 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an contributionionment 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 by such an contributionionment as may be customary; the method of contributionionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
§ 5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
§ 6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
§ 7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
INTERNATIONAL TRANSPORT
§ 1. Profits derived by an enterprise of a Contracting State from the operation of ships, aircraft or road or railway vehicles in international traffic shall be taxable only in that State.
§ 2. The provisions of paragraph 1 shall also apply to:
(a) occasional profits derived from the rental on a bareboat basis of ships or aircraft used in international traffic;
b) profits derived from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers), if such profits are supplementary or incidental with respect to profits which are covered by paragraph 1.
§ 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
ASSOCIATED ENTERPRISES
§ 1. Where
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
b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have increased to one of the enterprises, but, by reason of those conditions, have not so increased profits, may be included
§ 2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have increasedd to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make such an adjustment as it considers appropriate to the amount of the tax charged there In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary 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) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 10 per cent of the capital of the company paying the dividends;
(b) 15 per cent of the gross amount of the dividends in all other cases.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
§ 3. The term "dividends" as used in this Article means income from shares, "jouissance" shares or "jouissance" rights, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income -even paid in the form of interest- which is treated as income from shares by the internal tax legislation of the State of which the paying company is a resident.
§ 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
§ 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other company or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the dividend's undistributed
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 in which it arises and according to 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 exempted from tax in the Contracting State in which it arises if it is:
(a) interest paid to the other Contracting State or a local authority thereof;
b) interest on commercial debt-claims -including debt-claims represented by commercial paper- resulting from deferred payments for goods, goods or services supplied by an enterprise;
c) interest paid in respect of a loan made, guaranteed or insured or a credit extended, guaranteed or insured by public entities the objective of which is to promote the export.
§ 4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. However, the term "interest" shall not include for the purpose of this Article penalty charges for late payment nor interest regarded as dividends under paragraph 3 of Article 10.
§ 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
§ 6. Interest shall be deemed to arise in a Contracting State when the pay is that State itself, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
§ 7. Where, by reason of a special relationship between the pay and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the pay and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Article 12
ROYALTIES
§ 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable 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 5 per cent of the gross amount of the royalties.
§ 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
§ 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
§ 5. Royalties shall be deemed to arise in a Contracting State when the pay is that State itself, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
§ 6. Where, by reason of a special relationship between the pay and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the pay and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Article 13
CAPITAL GAINS
§ 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 business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment that (alone or with the whole enterprise) or of such fixed base, may be taxed in
§ 3. Gains derived by an enterprise of a Contracting State from the alienation of ships, aircraft or road or railway vehicles operated in international traffic or movable property pertaining to the operation of such ships, aircraft or road or railway vehicles, shall be taxable only in that State.
§ 4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14
INDEPENDENT PERSONAL SERVICES
§ 1. Income derived by a resident of a Contracting State in respect of professional services or other similar activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:
a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; gold
(b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned; in that case, only so much of the income as is derived from his activities performed in that other State in the year concerned may be taxed in that other State.
§ 2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15
DEPENDENT PERSONAL SERVICES
§ 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State 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 so exercised, such remuneration as is derived therefrom 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-mentioned State if:
a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned, and
b) the remuneration is paid by, 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 or a fixed base which the employer has in the other State.
§ 3. Notwithstanding the provisions of paragraphs 1 and 2, remuneration derived in respect of an employment exercised aboard a ship, aircraft or road or railway vehicle operated in international traffic by an enterprise of a Contracting State, may be taxed in that State.
Article 16
DIRECTORS' FEES
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a 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.
Article 17
ARTISTES AND SPORTSMEN
§ 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artist, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
§ 2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such increaseds not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
§ 3. The provisions of paragraphs 1 and 2 shall not apply if the activities exercised by an entertainer or a sportsman in a Contracting State are substantially supported from public funds of one or both of the Contracting States or a local authority thereof. In such case, the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.
Article 18
PENSIONS
§ 1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
§ 2. However, pensions and other allowances, periodic or non periodic, paid to a resident of a Contracting State in consideration of past employment under the social security legislation of that State may be taxed in that State. This provision also applies to pensions and allowances paid under a public scheme organised by a Contracting State in order to supplement the benefits of that legislation.
Article 19
GOVERNMENT SERVICE
§ 1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that State 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:
1° is a national of that State; gold
2° did not become a resident of that State solely for the purpose of rendering the services.
§ 2. (a) Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
§ 3. The provisions of Articles 15, 16 and 18 shall apply to salaries, wages and other similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof.
Rule 20
STUDENTS
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Article 21
OTHER INCOME
§ 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with 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 Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
CHAPTER IV. - TAXATION OF CAPITAL
Article 22
CAPITAL
§ 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
§ 2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
§ 3. Capital represented by ships, aircraft and road or railway vehicles operated in international traffic by an enterprise of a Contracting State, and by movable property (including containers referred to in paragraph 2 of Article 8) pertaining to the operation of such ships, aircraft or road or railway vehicles, shall be taxable only in that State.
§ 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
CHAPTER V. - METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 23
§ 1. In the case of Uzbekistan, double taxation shall be avoided as follows:
(a) Where a resident of Uzbekistan derives income or owns capital which, in accordance with the provisions of the Convention, may be taxed in Belgium, Uzbekistan shall allow
- as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Belgium;
- as a deduction from the property tax of that resident, an amount equal to the capital tax paid in Belgium.
Such deduction in either case shall not, however, exceed that part of the income tax or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Belgium.
(b) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Uzbekistan is exempt from tax in that State, Uzbekistan may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempt income or capital.
§ 2. In the case of Belgium, double taxation shall be avoided as follows:
(a) Where a resident of Belgium derives income or owns elements of capital which are taxed in Uzbekistan in accordance with the provisions of this Convention, other than those of paragraph 2 of Article 10, of paragraphs 2 and 7 of Article 11 and of paragraphs 2 and 6 of Article 12, Belgium shall exempt such income or such elements of capital from tax but may, in calculating the amount of tax on the remaining income or capital of that resident, apply the rate of tax which would have been applicable if
(b) Subject to the provisions of Belgian law regarding the deduction from Belgian tax of taxes paid abroad, where a resident of Belgium derives items of his aggregate income for Belgian tax purposes which are dividends taxable in accordance with paragraph 2 of Article 10, and not exempt from Belgian tax according to subparagraph c) hereinafter, interest taxable in accordance with paragraphs 2 or 7 of Article 11, or royalties taxable in accordance with paragraphs 2 or 6 of Article 12, the Uzbekistan taxed income
(c) Dividends within the meaning of paragraph 3 of Article 10, derived by a company which is a resident of Belgium from a company which is a resident of Uzbekistan, shall be exempt from the corporate income tax in Belgium under the conditions and within the limits provided for in Belgian law.
(d) Where, in accordance with Belgian law, losses incurred by an enterprise carried on by a resident of Belgium in a permanent establishment situated in Uzbekistan, have been effectively deducted from the profits of that enterprise for its taxation in Belgium, the exemption provided for in sub-paragraph a) shall not apply in Belgium to the profits of other taxable periods attributable to that establishment if and to the extent that those profits have also been exempted from tax in Uzbekistan by reason of compensation for the said losses.
CHAPTER VI. - SPECIAL PROVISIONS
Article 24
NON-DISCRIMINATION
§ 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
§ 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
§ 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
§ 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
§ 5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.
Rule 25
MUTUAL PROCEDURE
§ 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident, or if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from 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 objection 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 the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
§ 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention.
§ 4. The competent authorities of the Contracting States shall agree on administrative measures necessary to carry out the provisions of the Convention and particularly on the proofs to be furnished by residents of either Contracting State in order to benefit in the other State from the exemptions or reductions in tax provided for in the Convention.
§ 5. The competent authorities of the Contracting States shall communicate directly with each other for the application of the Convention.
Rule 26
EXCHANGE OF INFORMATION
§ 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received 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) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. 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.
§ 2. In no case shall the provisions of paragraph 1 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).
Rule 27
AID IN RECOVERY
§ 1. The Contracting States shall lend aid and assistance to each other in order to notify and recover the taxes referred to in Article 2 as well as overcharges, additions, interest, costs and fines of a non penal nature.
§ 2. At the request of the competent authority of a Contracting State, the competent authority of the other Contracting State shall secure, in accordance with the legal provisions and regulations applicable to the notification and recovery of the said taxes of the latter State, the notification and the recovery of tax claims referred to in paragraph 1 which are due in the first mentioned State. Such claims shall not have any priority in the requested State and that State shall not be obliged to apply any means of enforcement which are not authorised by the legal provisions or regulations of the applicant State.
§ 3. Requests referred to in paragraph 2 shall be supported by an official copy of the instrument permitting the execution, accompanied where appropriate, by an official copy of any final administrative or judicial decision.
§ 4. With regard to tax claims which are open to appeal, the competent authority of a Contracting State may, in order to safeguard its rights, request the competent authority of the other Contracting State to take the protective measures provided for in the laws of that other State; the provisions of paragraphs 1 to 3 shall apply with the necessary changes to such measures.
§ 5. The provisions of paragraph 1 of Article 26 shall also apply to any information which, by virtue of this Article, is supplied to the competent authority of a Contracting State.
Rule 28
DIPLOMATIC AGENTS AND CONSULAR OFFICERS
Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
CHAPTER VII. - FINAL PROVISIONS
Rule 29
ENTRY INTO FORCE
§ 1. Each Contracting State shall notify the other Contracting State of the completion of the procedures required by its laws for the bringing into force of this Convention. The Convention shall enter into force on the fifteenth day after the date of the later of these notifications.
§ 2. The provisions of the Convention shall have effect :
(a) in Uzbekistan:
(i) with respect to taxes withheld at source on income received on or after the first day of January of the calendar year next following that in which the Convention enters into force;
(ii) with respect to other taxes on income and property for any taxable year beginning on or after the first day of January of the calendar year next following that in which the Convention enters into force;
(b) 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 Convention 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 Convention entered into force;
(iii) with respect to taxes on capital charged on elements of capital existing on January 1 of any year following the year in which the Convention entered into force.
Rule 30
TERMINATION
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving to the other Contracting State, written notice of termination not later than the 30th June of any year calendar from the fifth year following that in which the Convention entered into force. In the event of termination before July 1 of such year, the Convention shall cease to have effect:
(a) in Uzbekistan:
(i) with respect to taxes withheld at source on income received on or after the first day of January of the calendar year next following that in which the notice of termination is given;
(ii) with respect to other taxes on income and on capital for any taxable year beginning on or after the first day of January of the calendar year next following that in which the notice of termination is given;
(b) 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 notice of termination is given;
(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 notice of termination is given;
(iii) with respect to taxes on capital charged on elements of capital existing on January 1 of the year next following the year in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.
DONE in duplicate at Brussels on 14 November 1996, in the English language.
FOR THE GOVERNMENT OF THE KINGDOM OF BELGIUM :
Ph. MAYSTADT,
Minister for Finance
FOR THE GOVERNMENT OF THE REPUBLIC OF UZBEKISTAN:
B. KHAMIDOV,
Deputy Prime Minister, Minister for Finance

PROTOCOL
At the moment of signing the Convention between the Republic of Uzbekistan and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following provisions shall form an integral part of the Convention.
1. In the case of Belgium, the terms "local authorities" or "local authority", whenever they are used in the Convention, are also deemed to refer to "political subdivisions" or "political subdivision", as the case may be.
2. Ad Article 7:
(a) In respect of paragraph 1 of Article 7, profits derived from the sale of goods or merchandise of the same kind as those sold, or from other business activities of the same kind as those effected, through a permanent establishment, may be considered attributable to that permanent establishment if this transaction has not been made through the permanent establishment in order to avoid taxation in the State where such permanent establishment is situated.
(b) 2. In respect of paragraphs 1 and 2 of Article 7, in the case of contracts for the survey, supply, installation or construction of industrial, commercial or scientific or premises, or of public works, the profits attributable to a permanent establishment situated in a Contracting State through which an enterprise of the other Contracting State carries on business shall be determined only on the basis of that part of the contract that is effectively carried out by the permanent establishment in the Contracting State where it is situated.
3. Ad Article 10:
It is understood that the term "dividends" used in Article 10 includes income derived from the participation in a joint venture and that the tax levied in the Contracting State of which the joint venture is a resident shall not exceed 5 per cent of the gross amount of the remitted income if the beneficial owner of that income is a resident of the other Contracting State and holds directly at least 10 per cent of the capital of the joint venture.
4. Ad Article 12:
In applying Article 12 of the Convention payments constituting consideration for technical assistance or technical services shall not be considered to be payments for information concerning industrial, commercial of scientific experience, but shall be taxable in accordance with the provisions of Article 7 or Article 14, as the case may be.
5. Ad paragraph 1 of Article 14:
As long as Uzbekistan, in applying a Convention between Uzbekistan and a third State which is a member of the European Union, effectively refers to the only criterion of the fixed base provided for in subparagraph a), the criterion provided for in subparagraph b) shall not be applicable to a resident of Belgium.
6. Ad Article 16:
(a) Article 16 shall also apply to payments derived in respect of the discharge of functions which, under the laws of the Contracting State of which the company is a resident, are regarded as functions of a similar nature as those exercised by a person referred to in the said provision.
(b) Remuneration derived by a person referred to in Article 16 from the company in respect of the discharge of day-to-day functions of a managerial or technical nature and remuneration received by a resident of a Contracting State in respect of his personal activity as a partner of a company, other than a company with share capital, which is a resident of the other Contracting State, may be taxed in accordance with the provisions of Article 15, as if such remuneration were remuneration derived by an employee in respect
IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Protocol.
DONE in duplicate at Brussels on 14 November 1996, in the English language.
FOR THE GOVERNMENT OF THE KINGDOM OF BELGIUM :
Ph. MAYSTADT,
Minister for Finance
FOR THE GOVERNMENT OF THE REPUBLIC OF UZBEKISTAN:
B. KHAMIDOV,
Deputy Prime Minister, Minister for Finance

Additional protocol amending the Convention between the Kingdom of Belgium and the Republic of Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Brussels on 14 November 1996
The Government of the Republic of Uzbekistan and the Government of the Kingdom of Belgium,
Desiring to amend the Convention between the Republic of Uzbekistan and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Brussels on 14 November 1996 (hereinafter referred to as "the Convention"),
Have agreed as follows:
Article 1
Paragraph 1 of Article 21 of the Convention shall be deleted and replaced by the following:
“§1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. »
Article 2
Paragraph 2 of Article 29 of the Convention shall be deleted and replaced by the following:
Ҥ2. The provisions of the Convention shall have effect :
(a) in Belgium:
(i) with respect to taxes due at source on income credited or payable on or after January 1st, 1997;
(ii) with respect to other taxes charged on income of taxable periods beginning on or after January 1st, 1997;
(iii) with respect to taxes on capital charged on elements of capital existing on January 1st, 1997;
(b) in Uzbekistan:
(i) with respect to taxes withheld at source on income received on or after January 1st, 1997;
(ii) with respect to other taxes on income and property for any taxable year beginning on or after January 1st, 1997. »
Article 3
1. Each Contracting State shall notify the other Contracting State of the completion of the procedures required by its laws for the bringing into force of this additional Protocol.
2. This additional Protocol shall enter into force on the date on which the Convention enters into force.
Article 4
This additional Protocol shall remain in force as long as the Convention itself remains in force.
Done in duplicate at Tashkent, on 17 April, 1998, in the English language.
FOR THE GOVERNMENT OF THE KINGDOM OF BELGIUM :
J.-L. DEHAENE,
Prime Minister
FOR THE GOVERNMENT OF THE REPUBLIC OF UZBEKISTAN:
KARINOV,
President

TRADUCTION
Convention between the Republic of Uzbekistan and the Kingdom of Belgium to avoid double taxation and to prevent tax evasion in respect of taxes on income and on fortune
The Government of the Republic of Uzbekistan
and
The Government of the Kingdom of Belgium,
Desirous to conclude a Convention to avoid double taxation and to prevent tax evasion in respect of income and property taxes, have agreed on the following provisions:
CHAPTER I. - APPROVAL CHAMP OF THE CONVENTION
Article 1^er
PERSONS
This Convention applies to persons who are residents of a Contracting State or both Contracting States.
Article 2
IMPOTS VISES
§ 1^er. This Convention applies to taxes on income and on property collected on behalf of a Contracting State or its local authorities, irrespective of the system of perception.
§ 2. The taxes on total income, total property, or income or property, including taxes on earnings from the alienation of movable or real estate property, taxes on the total amount of wages paid by companies, as well as taxes on surplus-values, are considered income and property taxes.
§ 3. Current taxes to which the Convention applies include:
(a) with respect to Uzbekistan:
1° the tax on income of companies, associations and organizations (the Tax on Income of enterprises, associations and organisations);
2° the tax on the income of natural persons to citizens of the Republic of Uzbekistan, foreign citizens and persons without citizenship (the Individual Income Tax in regard of the citizens of the Republic of Uzbekistan, foreign citizens and persons without citizenship);
3° Tax on Fortune (the Property Tax),
(hereinafter referred to as "Uzbek tax");
(b) with regard to Belgium:
1° the tax of natural persons;
2° corporate tax;
3° the tax of legal persons;
4° the non-resident tax;
5° the complementary contribution of crisis;
including pre-payments, additional cents to such taxes and pre-payments, and additional taxes to the tax of natural persons,
(hereinafter referred to as "Belgian tax").
§ 4. The Convention also applies to taxes of an identical or similar nature that would be established after the date of signature of the Convention and that would be in addition to or replace existing taxes. The competent authorities of the Contracting States shall communicate the significant changes to their respective tax laws.
CHAPTER II. - DEFINITIONS
Article 3
GENERAL DEFINITIONS
§ 1^er. For the purposes of this Convention, unless the context requires a different interpretation:
(a) 1° the term "Uzbekistan" means the Republic of Uzbekistan; employed in a geographical sense, it designates the territory of the Republic of Uzbekistan, including territorial waters and airspace on which the Republic of Uzbekistan, under the laws of the Republic of Uzbekistan and in accordance with international law, may exercise sovereign rights and jurisdiction, including rights to exploit the subsoil and natural resources;
2° the term "Belgium" means the Kingdom of Belgium; employed in a geographical sense, it designates the territory of the Kingdom of Belgium, including the territorial sea and the maritime areas and the airspace on which, in accordance with international law, the Kingdom of Belgium exercises sovereign rights or jurisdiction;
(b) the terms "a Contracting State" and "the other Contracting State" mean, according to the context, Uzbekistan or Belgium;
(c) the term "person" includes natural persons, societies and all other groups of persons;
(d) the term "society" means any corporation, joint venture or other entity that is considered to be a corporation for taxation purposes;
(e) the terms "company of a Contracting State" and "company of the other Contracting State" shall, respectively, designate a business operated by a resident of a Contracting State and a business operated by a resident of the other Contracting State;
(f) the term "international traffic" means any transport by a ship, aircraft or road or rail vehicle operated by a company of a Contracting State, except where the ship, aircraft or road or railway vehicle is operated only between points in the other Contracting State;
(g) the term "competent authority" means:
1° with respect to Uzbekistan, the President of the State Tax Committee (the State Taxation Committee) or its authorized representative, and
2° in respect of Belgium, the Minister of Finance or its authorized representative;
(h) the term "national" means:
1° any natural person having the nationality of a Contracting State;
2. any legal person, partnership or association incorporated in accordance with the legislation in force in a Contracting State.
§ 2. For the application of the Convention at any time by a Contracting State, any term or expression that is not defined therein shall, unless the context requires a different interpretation, the meaning assigned to it at that time by the law of that State in respect of the taxes to which the Convention applies, the meaning assigned to that term or that expression by the tax law of that State prevailing over the meaning assigned to it by the other branches of the law of that State.
Article 4
RESIDENT
§ 1^er. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is subject to tax in that State, because of his domicile, residence, place of incorporation, seat of management or any other criterion of a similar nature and also applies to that State and to all its local authorities. However, this term does not include persons who are subject to tax in that State only for income from sources located in that State or for the property located therein.
§ 2. When, according to the provisions of paragraph 1^er, a natural person is a resident of the two Contracting States, his situation is settled as follows:
(a) that person is considered to be a resident of the State where the person has a permanent home; if it has a permanent home in both states, it is considered to be a resident only of the State with which its personal and economic ties are the narrowest (centre of vital interests);
(b) if the State in which that person has the centre of his or her vital interests cannot be determined or if it does not have a permanent home in any of the States, it is considered to be a resident only of the State in which it normally resides;
(c) if the person normally stays in both States or if he or she does not normally stay in any of them, he or she is considered to be a resident only of the State of which he or she is a national;
(d) if the person possesses the nationality of the two States or has no nationality of any of them, the competent authorities of the Contracting States shall decide the question by mutual agreement.
§ 3. When, according to the provisions of paragraph 1^er, a person other than a natural person is a resident of both Contracting States, it is considered to be a resident only of the State where its effective management seat is located.
Article 5
STABLE FULLING
§ 1^er. For the purposes of this Convention, the term "stable establishment" means a fixed business facility through which an enterprise of a Contracting State exercises all or part of its activity in the other Contracting State.
§ 2. The term "stable establishment" includes:
(a) a steering seat,
(b) a branch,
(c) an office,
(d) a factory,
(e) a workshop, and
(f) a mine, oil or gas well, a career or any other place of extraction of natural resources.
§ 3. A construction or construction site is a permanent establishment only if its duration exceeds twelve months.
§ 4. Notwithstanding the preceding provisions of this article, it is considered that there is no "stable establishment" if:
(a) the use of facilities for the sole purpose of storage, exposure or delivery of goods owned by the company;
(b) goods belonging to the undertaking are stored for storage, exposure or delivery purposes only;
(c) goods belonging to the enterprise are stored for the sole purpose of processing by another company;
(d) a fixed business facility is used for the sole purpose of purchasing goods or collecting information for the company;
(e) a fixed business facility is used for the sole purpose of carrying out any other preparatory or auxiliary activity for the enterprise;
(f) a fixed business facility shall be used only for the purpose of the cumulative year of activities referred to in subparagraphs (a) to (e), provided that the overall activity of the fixed business facility resulting from this accumulated business shall be preparatory or auxiliary.
§ 5. Notwithstanding the provisions of paragraphs 1^er and 2, where a person - other than an agent enjoying an independent status to which paragraph 6 applies - shall act on behalf of a business and shall, in a Contracting State, have powers that it normally exercises to enter into contracts on behalf of the enterprise, that undertaking shall be deemed to have a permanent establishment in that State for all activities that that the person carries on for the enterprise, unless the activities of that person are limited to those
§ 6. A business is not considered to have a permanent establishment in a Contracting State solely because it operates in it through a broker, a general commissioner or any other agent with an independent status, provided that such persons act within the ordinary framework of their business.
§ 7. The fact that a corporation that is a resident of a Contracting State controls or is controlled by a corporation that is a resident of the other Contracting State or that operates therein (either through a permanent establishment or not) is not sufficient in itself to make any of these companies a permanent establishment of the other.
CHAPTER III. - IMPOSITION OF REVENUS
Article 6
REVENUS IMMOBILIERS
§ 1^er. The income that a resident of a Contracting State derives from real property (including income from farms or forestry) located in the other Contracting State, is taxable in that other State.
§ 2. The term "real property" has the meaning assigned to it by the law of the Contracting State in which the property is located. The term includes, in any case, accessories, dead or alive livestock of farms and forests, the rights to which the provisions of private law apply in respect of land ownership, the usufruct of real property and the rights to variable or fixed payments for the exploitation or concession of the exploitation of mineral deposits, sources and other natural resources; vessels, vessels, aircraft and road or rail vehicles are not considered real property.
§ 3. The provisions of paragraph 1^er applies to income derived from direct exploitation or enjoyment, lease or charter, as well as any other form of exploitation of real property.
§ 4. The provisions of paragraphs 1^er and 3 also apply to income from real property of a business as well as to income from real property used in the exercise of an independent profession.
Article 7
BENEFICES DES ENTREPRISES
§ 1^er. The profits of an enterprise of a Contracting State shall be taxable only in that State, unless the enterprise carries on business in the other Contracting State through a permanent establishment located therein. If the company operates in such a way, the profits of the company are taxable in the other State but only to the extent that they are attributable to that permanent establishment.
§ 2. Subject to the provisions of paragraph 3, where a business of a Contracting State carries on business in the other Contracting State through a permanent establishment located therein, it shall be charged, in each Contracting State, to that permanent establishment the profits that it could have realized if it had constituted a separate undertaking carrying out identical or similar activities under identical or similar conditions and acting independently.
§ 3. In order to determine the benefits of a permanent establishment, deductions are made of the expenses incurred for the purposes of this permanent establishment, including the executive expenses and general administrative expenses so exposed, either in the State where the permanent establishment is located or elsewhere.
§ 4. If it is customary in a Contracting State to determine the profits attributable to a permanent establishment on the basis of a distribution of the total profits of the enterprise between its various parties, no provision in paragraph 2 shall prevent that Contracting State from determining the taxable profits according to the distribution in use; However, the method of distribution adopted must be such that the result obtained is consistent with the principles contained in this article.
§ 5. No profit is charged to a permanent establishment because it simply purchased goods for the company.
§ 6. For the purposes of the preceding paragraphs, the benefits to be charged to the permanent establishment are determined annually on the same basis, unless there are valid and sufficient grounds to proceed otherwise.
§ 7. Where profits include income elements treated separately in other articles of this Convention, the provisions of these articles are not affected by the provisions of this article.
Article 8
INTERNATIONAL TRANSPORT
§ 1^er. The profits derived by an enterprise of a Contracting State from the operation, in international traffic, of ships, aircraft or road or rail vehicles shall be taxable only in that State.
§ 2. The provisions of paragraph 1^er also apply:
(a) the occasional benefits derived from the naked hull rental of ships or aircraft operating in international traffic;
(b) benefits derived from the use, maintenance or lease of containers (including trailers and related equipment used for the transport of containers), provided that these benefits are complementary or incidental to the profits referred to in paragraph 1^er.
§ 3. The provisions of paragraphs 1^er and 2 also apply to benefits derived from participation in a pool, a joint operation or an international operating organization.
Article 9
ENTREPRISES ASSOCIEES
§ 1^er. When:
(a) a business of a Contracting State directly or indirectly participates in the direction, control or capital of a business of the other Contracting State, or
(b) the same persons directly or indirectly participate in the direction, control or capital of a business of a Contracting State and a business of the other Contracting State,
and that, in both cases, both companies are, in their commercial or financial relations, bound by agreed or imposed conditions, that differ from those that would be agreed between independent companies, the profits that, without these conditions, would have been realized by one of the companies but could not be in fact because of these conditions, may be included in the profits of that undertaking and imposed accordingly.
§ 2. When a Contracting State includes in the profits of a company of that State - and therefore imposes - profits on which a company of the other Contracting State has been imposed in that other State, and that the profits thus included are profits that would have been realized by the enterprise of the first State if the terms agreed between the two enterprises had been those that would have been agreed between independent enterprises, the other State shall make the adjustment that it considers appropriate of the tax To determine this adjustment, the other provisions of this Convention shall be taken into account and, if necessary, the competent authorities of the Contracting States shall consult.
Article 10
DIVIDENDS
§ 1^er. Dividends paid by a corporation that is a resident of a Contracting State to a resident of the other Contracting State shall be taxable in that other State.
§ 2. However, such dividends may also be taxed in the Contracting State of which the corporation paying the dividends is a resident, and according to the law 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) 5 per cent of the gross amount of the dividends if the beneficial owner is a corporation that holds at least 10 per cent of the capital of the corporation that pays the dividends;
(b) 15 per cent of the gross amount of dividends in all other cases.
This subsection does not affect the corporation's taxation of profits that are used to pay dividends.
§ 3. The term "dividends" used in this article refers to income derived from shares, shares or benefits, shares of mine, share of founder or other share of beneficiaries with the exception of receivables, as well as incomes - themselves attributed in the form of interest - subject to the same tax regime as income from shares by the law of the State whose debiting society is a resident.
§ 4. The provisions of paragraphs 1^er and 2 shall not apply where the beneficial owner of the dividends, a resident of a Contracting State, exercises in the other Contracting State whose dividend-paying corporation is a resident, i.e., an industrial or commercial activity through a permanent establishment located therein, or an independent occupation by means of a fixed base located therein, and that the dividend-generating interest is effectively connected to it. In this case, the provisions of Article 7 or Article 14, as applicable, shall apply.
§ 5. Where a corporation that is a resident of a Contracting State derives from the profits or income of the other Contracting State, that other State may not collect any tax on the dividends paid by the corporation, except to the extent that such dividends are paid to a resident of that other State or to the extent that the dividend-generating interest is effectively connected to a permanent establishment or to a fixed base located in that other State, or prelever any
Article 11
INTERETS
§ 1^er. Interest arising from a Contracting State and paid to a resident of the other Contracting State shall be taxable in that other State.
§ 2. However, these interests are also taxable in the Contracting State in which they arise and according to the law 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 exempted from tax in the Contracting State from which it arises when it is:
(a) interest paid to the other Contracting State or one of its local authorities;
(b) interest in commercial receivables - including those represented by trade effects - resulting from the payment of goods, goods or services by companies in the future;
(c) interest paid as a result of a loan made, guaranteed or insured, or a credit made, guaranteed or insured by public bodies whose purpose is to promote exports.
§ 4. The term "interest" used in this section refers to the income of receivables of any kind, whether or not accompanied by mortgage guarantees or an interest clause in the debtor's profits, including income from public funds and borrowing obligations, including premiums and lots attached to these securities. However, this term does not include, within the meaning of this section, penalties for late payment or interest treated as dividends under section 10, paragraph 3.
§ 5. The provisions of paragraphs 1^er, 2 and 3 shall not apply where the beneficial owner of the interest, a resident of a Contracting State, exercises in the other Contracting State in which the interests arise, either an industrial or commercial activity through a permanent establishment located therein or an independent occupation by means of a fixed base located therein, and that the interest-generating debt is effectively connected to it. In this case, the provisions of Article 7 or Article 14, as applicable, shall apply.
§ 6. Interest shall be deemed to arise from a Contracting State where the debtor is that State itself, a local community or a resident of that State. However, where the debtor of interest, whether or not a resident of a Contracting State, has in a Contracting State a permanent establishment, or a fixed base, for which the debt giving rise to the payment of interest has been contracted and which bears the burden of such interests, these shall be deemed to arise from the State where the permanent establishment or fixed base is located.
§ 7. Where, because of special relations between the debtor and the beneficial owner or between the debtor and the other person maintain with third persons, the amount of interest, taking into account the debt for which they are paid, exceeds the amount agreed upon by the debtor and the beneficial owner in the absence of such relations, the provisions of this Article shall apply only to the latter amount. In such cases, the surplus portion of the payments shall be taxable in accordance with the laws of each Contracting State and taking into account the other provisions of this Convention.
Article 12
REDEVANCES
§ 1^er. Royalties from a Contracting State and paid to a resident of the other Contracting State shall be taxable in that other State.
§ 2. However, such royalties are also taxable in the Contracting State in which they arise and according to the law 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 5 per cent of the gross amount of the royalties.
§ 3. The term "debtedness" used in this article refers to remuneration of any kind paid for the use or concession of the use of a copyright on a literary, artistic or scientific work, including film films and films or tapes registered for radio or television, a patent, a trademark or trade, a drawing or a model, a process of a plan, a process of a trade-mark
§ 4. The provisions of paragraphs 1^er and 2 shall not apply where the beneficial owner of the royalties, a resident of a Contracting State, carries out in the other Contracting State in which the royalties arise, either an industrial or commercial activity through a permanent establishment located therein or an independent occupation by means of a fixed base located therein, and that the right or property generating the royalties is effectively connected to it. In this case, the provisions of Article 7 or Article 14, as applicable, shall apply.
§ 5. The royalties shall be deemed to arise from a Contracting State when the debtor is that State itself, a local community or a resident of that State. However, where the debtor of royalties, whether or not a resident of a Contracting State, has in a Contracting State a permanent establishment, or a fixed base, for which the contract giving rise to the payment of royalties has been concluded and which bears the charge of such royalties, these shall be deemed to be from the State where the permanent establishment, or the fixed base, is located.
§ 6. Where, because of special relations between the debtor and the beneficial owner or between the debtor and the other person maintain with third persons, the amount of royalties, taking into account the benefit for which they are paid, exceeds the amount agreed upon by the debtor and the beneficial owner in the absence of such relations, the provisions of this section apply only to the latter amount. In such cases, the surplus portion of the payments shall be taxable in accordance with the laws of each Contracting State and taking into account the other provisions of this Convention.
Article 13
GAINS EN CAPITAL
§ 1^er. The gains derived by a resident of a Contracting State from the alienation of real property referred to in Article 6 and situated in the other Contracting State shall be taxable in that other State.
§ 2. The gains from the alienation of movable property that are part of the assets of a permanent establishment that a business of a Contracting State has in the other Contracting State, or of movable property that belong to a fixed base of which a resident of a Contracting State disposes in the other Contracting State for the exercise of an independent profession, including such gains from the alienation of that permanent establishment (ully or with
§ 3. The gains that a business of a Contracting State derives from the alienation of ships, aircraft or road or rail vehicles operated in international traffic, or from movable property assigned to the operation of such vessels, aircraft or road or rail vehicles, shall be taxable only in that State.
§ 4. Gains from the alienation of all property other than those referred to in paragraphs 1^er, 2 and 3 shall be taxable only in the Contracting State of which the assignor is a resident.
Article 14
INDEPENDENT PROFESSIONS
§ 1^er. The income derived by a resident of a Contracting State from a liberal profession or other similar activities of an independent character shall be taxable only in that State except in the following cases where such income is also taxable in the other Contracting State:
(a) if it has, in the other Contracting State, a fixed basis for the exercise of its activities; in that case, only the fraction of income attributable to the fixed base is taxable in that other State; or
(b) if the stay in the other Contracting State extends over a period or periods of a total period of 183 days in any period of twelve months beginning or ending in the calendar year in question; in that case, only the fraction of the income derived from the activities carried out in that other State during the year concerned shall be taxable in that other State.
§ 2. The term "professional liberal" includes independent scientific, literary, artistic, educational or educational activities, as well as independent activities of doctors, lawyers, engineers, architects, dentists and accountants.
Article 15
PROFESSIONS
§ 1^er. Subject to the provisions of Articles 16, 18 and 19, wages, salaries and other similar remuneration that a resident of a Contracting State receives under an employee employment shall be taxable only in that State, unless employment is exercised in the other Contracting State. If the employment is exercised, the remuneration received as such is taxable in that other State.
§ 2. Notwithstanding the provisions of paragraph 1^erthe remuneration of a resident of a Contracting State in respect of an employee employed in the other Contracting State shall be taxable only in the first State if:
(a) the beneficiary stays in the other State for a period or periods not exceeding a total of 183 days during any twelve-month period beginning or ending in the calendar year in question, and
(b) compensation shall be paid by an employer or on behalf of an employer who is not a resident of the other State, and
(c) the pay charge is not borne by a permanent establishment or a fixed base that the employer has in the other State.
§ 3. Notwithstanding the provisions of paragraphs 1^er and 2, remuneration received for an employee employed on board a ship, aircraft or road or rail vehicle operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
Article 16
TANTIEMES
The fortieth, attendance and other similar remuneration that a resident of a Contracting State receives as a member of the board of directors or of a similar body of a corporation that is a resident of the other Contracting State may be taxed in that other State.
Article 17
ARTISTS AND SPORTIFS
§ 1^er. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State from his or her personal activities in the other Contracting State as an artist of the spectacle, such as a theatre, cinema, radio or television artist, or a musician, or as a sportsman, may be taxed in that other State.
§ 2. Where the income of activities that an entertainer or a sportsperson exercises personally and in this capacity is attributed not to the artist or to the athlete himself but to another person, such income shall be taxable, notwithstanding the provisions of Articles 7, 14 and 15, in the Contracting State where the activities of the artist or athlete are carried out.
§ 3. The provisions of paragraphs 1^er and 2 shall not apply if the activities carried out by a performance artist or a sportsman in a Contracting State are financed for a large part by public funds of a Contracting State or both Contracting States or one of their local authorities. In this case, income is taxable only in the Contracting State of which the artist or athlete is a resident.
Article 18
PENSIONS
§ 1^er. Subject to the provisions of Article 19, paragraph 2, pensions and other similar remuneration paid to a resident of a Contracting State for an earlier job shall be taxable only in that State.
§ 2. However, pensions and other allowances, periodic or unpaid, paid to a resident of a Contracting State in respect of an earlier employment pursuant to the social law of that State may be taxed in that State. This provision also applies to pensions and allowances paid under a general regime organized by a Contracting State to supplement the benefits provided by that legislation.
Article 19
PUBLIC FUNCTIONS
§ 1^er. (a) Salaries, salaries and other similar remuneration, other than pensions, paid by a Contracting State or one of its local authorities to a natural person, for services rendered to that State or community, shall be taxable only in that State.
(b) However, such wages, salaries and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and if the natural person is a resident of that State who:
1° has the nationality of that State, or
2° did not become a resident of that State for the sole purpose of rendering the services.
§ 2. (a) Pensions paid by a Contracting State or one of its local authorities, either directly or by debiting from funds they have constituted, to a natural person, for services rendered to that State or to that community, shall be taxable only in that State.
(b) However, such pensions shall be taxable only in the other Contracting State if the natural person is a resident of that State and has its nationality.
§ 3. The provisions of Articles 15, 16 and 18 apply to salaries, salaries and other similar remuneration as well as to pensions paid for services rendered in the course of an industrial or commercial activity carried out by a Contracting State or one of its local authorities.
Rule 20
ETUDIANTS
The sums that a student or trainee who is, or who was immediately before going to a Contracting State, a resident of the other Contracting State and who resides in the first State for the sole purpose of pursuing his or her studies or training shall be paid to cover his or her maintenance, education or training expenses shall not be taxable in that State, provided that they arise from sources outside that State.
Article 21
OTHER REVENUS
§ 1^er. Items of income of a resident of a Contracting State, wherever they arise, which are not dealt with in the preceding Articles of this Convention
§ 2. The provisions of paragraph 1^er shall not apply to income other than income derived from real property as defined in Article 6, paragraph 2, where the beneficiary of such income, resident of a Contracting State, carries on in the other Contracting State, either an industrial or commercial activity through a permanent establishment located therein, or an independent occupation by means of a fixed base located therein, and that the right or property actually connected therein. In this case, the provisions of Article 7 or Article 14, as applicable, shall apply.
CHAPTER IV. - IMPOSITION OF THE FORTUNE
Article 22
FORTUNE
§ 1^er. The property constituted by real property referred to in Article 6, which is owned by a resident of a Contracting State and situated in the other Contracting State, is taxable in that other State.
§ 2. The property constituted by movable property that is part of the asset of a permanent establishment that a business of a Contracting State has in the other Contracting State, or by movable property that is owned by a fixed base of which a resident of a Contracting State has in the other Contracting State for the exercise of an independent profession, is taxable in that other State.
§ 3. Assets made by vessels, aircraft and road or rail vehicles operated in international traffic by an enterprise of a Contracting State, as well as by movable property (including containers referred to in Article 8, paragraph 2) assigned to the operation of such vessels, aircraft or road or rail vehicles, shall be taxable only in that State.
§ 4. All other assets of a resident of a Contracting State shall be taxable only in that State.
CHAPTER V
Article 23
§ 1^er. With respect to Uzbekistan, double taxation is avoided as follows:
(a) When a resident of Uzbekistan receives income or property that, in accordance with the provisions of the Convention, is taxable in Belgium, Uzbekistan grants:
- on the tax it receives on the income of that resident, a deduction of an amount equal to the income tax paid in Belgium;
- on his tax on the fortune of that resident, a deduction of an amount equal to the tax on the fortune paid in Belgium.
In either case, however, this deduction may not exceed the portion of income tax or capital tax calculated before deduction, which, as the case may be, corresponds to income or taxable capital in Belgium.
(b) Where, in accordance with any provision of the Convention, the income that a resident of Uzbekistan receives or the wealth that he owns is tax-free in that State, Uzbekistan may nevertheless, in calculating the amount of tax on the rest of the income or fortune of that resident, take into account the exempt income or fortune.
§ 2. With regard to Belgium, double taxation is avoided as follows:
(a) When a Belgian resident receives income or owns assets that are taxed in Uzbekistan in accordance with the provisions of the Convention, with the exception of those of articles 10, paragraph 2, 11, paragraphs 2 and 7, and 12, paragraphs 2 and 6, Belgium exempts from tax these incomes or assets, but it may, in order to calculate the amount of its taxes on the rest of the income or fortune of that resident, apply the same rate as if the assets were exempted
(b) Subject to the provisions of Belgian law relating to the imputation on Belgian tax of taxes paid abroad, where a Belgian resident receives income elements that are included in his or her total income subject to Belgian tax and that consist of taxable dividends in accordance with Article 10, paragraph 2, and not exempted from Belgian tax under (c) below, in taxable interest in accordance with Article 11, paragraphs 2 or
(c) Dividends within the meaning of Article 10, paragraph 3, that a corporation that is a resident of Belgium receives from a company that is a resident of Uzbekistan are exempted from corporate tax in Belgium, under the conditions and limits provided for in Belgian law.
(d) Where, in accordance with Belgian law, losses incurred by a company operated by a resident of Belgium in a permanent establishment located in Uzbekistan have been effectively deducted from the profits of that undertaking for its taxation in Belgium, the exemption provided for in (a) does not apply in Belgium to the profits of other taxable periods that are attributable to that establishment, if and to the extent that these profits have also been exempted from tax in Uzbekistan because of their compensation.
CHAPTER VI. - SPECIAL PROVISIONS
Article 24
NON-DISCRIMINATION
§ 1^er. Nationals of a Contracting State shall not be subject in the other Contracting State to any taxation or obligation relating thereto, which is other or heavier than those to which nationals of that other Contracting State are or may be subject to the same situation, particularly in respect of the residence. This provision also applies, notwithstanding the provisions of section 1^erpersons who are not residents of a Contracting State or both Contracting States.
§ 2. The imposition of a permanent establishment that a business of a Contracting State has in the other Contracting State is not established in that other State in a less favourable manner than the taxation of the enterprises of that other State that exercise the same activity. This provision shall not be construed as requiring a Contracting State to grant personal deductions, deductions and tax reductions to the residents of the other Contracting State on the basis of the situation or family expenses that it grants to its own residents.
§ 3. Unless the provisions of Article 9, paragraph 1^er, Article 11, paragraph 7 or Article 12, paragraph 6, shall not apply, any interest, royalties and other expenses paid by a business of a Contracting State to a resident of the other Contracting State shall be deductible, for the determination of the taxable profits of that undertaking, 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 shall be deductible, for the determination of the taxable fortune of that undertaking, on the same basis as if they had been contracted to a resident of the first Contracting State.
§ 4. The undertakings of a Contracting State, whose capital is wholly or partly, directly or indirectly, held or controlled by one or more residents of the other Contracting State, shall not be subject in the first State to any taxation or obligation relating thereto, which is other or heavier than those to which the other similar enterprises of the first State are or may be subject.
§ 5. The provisions of this section shall apply notwithstanding the provisions of section 2, to taxes of any kind or denomination.
Rule 25
AMIABLE PROCEDURE
§ 1^er. Where a person considers that the measures taken by a Contracting State or by the two Contracting States shall result in or result in taxation not in accordance with the provisions of this Convention, the person may, independently of the remedies provided by the domestic law of those States, submit his case to the competent authority of the Contracting State of which the person is a resident or, if the case falls under Article 24, paragraph 1^erto that of the Contracting State of which it has nationality. The case shall be submitted within three years after the first notification of the measure that results in taxation not in conformity with the provisions of the Convention.
§ 2. The competent authority shall endeavour, if the request appears to it to be founded and if it is not itself able to make a satisfactory solution to it, to resolve the case by amicable agreement with the competent authority of the other Contracting State, with a view to avoiding taxation not in conformity with the Convention. The agreement shall be 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 the difficulties or to dispel the doubts to which the interpretation or application of the Convention may take place.
§ 4. The competent authorities of the Contracting States shall agree on the administrative measures necessary for the implementation of the provisions of the Convention and in particular on the justifications to be provided by the residents of each Contracting State to benefit in the other State from the exemptions or tax reductions provided for in this Convention.
§ 5. The competent authorities of the Contracting States shall communicate directly with each other for the purposes of the Convention.
Rule 26
ECHANGE OF INFORMATION
§ 1^er. The competent authorities of the Contracting States shall exchange the information necessary to apply the provisions of this Convention or those of the domestic legislation of the Contracting States relating to the taxes covered by the Convention to the extent that the taxation it provides is not contrary to the Convention. The exchange of information is not restricted by section 1^er. The information received by a Contracting State shall be kept secret in the same manner as the information obtained under the domestic legislation of that State and shall only be communicated to the persons or authorities (including the courts and administrative bodies) concerned by the establishment or collection of the taxes referred to in the Convention, by the procedures or prosecutions relating to such taxes, or by the decisions on remedies relating to such taxes. These individuals or authorities only use this information for these purposes. They may report this information at public court hearings or in judgments.
§ 2. The provisions of paragraph 1^er in no case may 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.
Rule 27
ASSISTANCE TO RECOVER
§ 1^er. The Contracting States undertake to lend each other assistance and assistance in order to notify and recover the taxes referred to in Article 2 as well as any additional increments, interests, fees and fines without a criminal character.
§ 2. Upon request of the competent authority of a Contracting State, the competent authority of the other Contracting State shall, in accordance with the legal and regulatory provisions applicable to the notification and recovery of such taxes of the Contracting State, notify and recover the tax claims referred to in paragraph 1^er, which are due in the first State. These claims do not enjoy any privilege in the requested State and the requested State is not required to apply enforcement means that are not authorized by the legal or regulatory provisions of the requesting State.
§ 3. The requests referred to in paragraph 2 shall be supported by an official copy of the enforceable titles, accompanied, if purchased, by an official copy of the administrative or judicial decisions passed in force of the evidence.
§ 4. With respect to tax claims that are subject to appeal, the competent authority of a Contracting State may, in order to safeguard its rights, request the competent authority of the other Contracting State to take the precautionary measures provided for in the legislation of the other Contracting State; the provisions of paragraphs 1^er to 3 are applicable, mutatis mutandis, to these measures.
§ 5. The provisions of Article 26, paragraph 1^er, shall also apply to any information brought under this Article to the knowledge of the competent authority of a Contracting State.
Rule 28
CONSULAR DIPLOMATIC AND FUNCTIONAL AGENTS
The provisions of this Convention shall not affect the tax privileges enjoyed by members of diplomatic missions or consular posts under either the general rules of the law of people or the provisions of special agreements.
CHAPTER VII. - FINAL PROVISIONS
Rule 29
BACKGROUND
§ 1^er. Each Contracting State shall notify the other Contracting State of the fulfilment of the procedures required by its legislation for the entry into force of this Convention. The Convention shall enter into force on the fifteenth day of receipt of the second notification.
§ 2. The provisions of the Convention shall apply:
(a) Uzbekistan:
(i) to taxes withheld at source on income received from 1^er January of the calendar year immediately following that of the entry into force of the Convention;
(ii) other income and capital taxes established for any taxation year beginning on or after 1^er January of the calendar year immediately following that of the entry into force of the Convention;
(b) 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 Convention;
(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 Convention;
(iii) capital taxes on assets existing at 1^er January of any year after that of the entry into force of the Convention.
Rule 30
DENONCIATION
This Convention shall remain in force until it has been denounced by a Contracting State. Each Contracting State may, until 30 June inclusive of any calendar year from the fifth year following that of the entry into force, denounce it, in writing and through diplomatic channels, to the other Contracting State. In case of denunciation before 1^er July of such a year, the Convention will cease to apply:
(a) Uzbekistan:
(i) to taxes withheld at source on income received from 1^er January of the calendar year immediately following the denunciation;
(ii) other income and capital taxes established for any taxation year beginning on or after 1^er January of the calendar year immediately following the denunciation;
(b) Belgium:
(i) taxes due to the source on the income awarded or paid from 1^er January of the year immediately following the denunciation;
(ii) other taxes on taxable periods beginning on or after 1^er January of the year immediately following the denunciation;
(iii) capital taxes on assets existing at 1^er January of the year immediately following the denunciation.
In faith, the undersigned, duly authorized by their respective Governments, have signed this Convention.
Done in Brussels on 14 November 1996, in duplicate, in the English language.
For the Government of the Kingdom of Belgium:
Ph. MAYSTADT,
Minister of Finance
For the Government of the Republic of Uzbekistan:
B. KHAMIDOV,
Deputy Prime Minister, Minister of Finance

PROTOCOLE
At the time of the signing of the Convention between the Republic of Uzbekistan and the Kingdom of Belgium to avoid double taxation and to prevent tax evasion in respect of taxes on income and on capital, the undersigned have agreed on the following provisions which form an integral part of the Convention.
1. As far as Belgium is concerned, the terms "local communities" or "local communities", whenever they are used in the Convention, also apply to "political subdivisions" or "political subdivision", as the case may be.
2. Ad Article 7:
(a) With respect to Article 7, paragraph 1^er, profits derived from the sale of goods of the same nature as those sold through a permanent establishment, or other commercial activities of the same nature as those carried out through a permanent establishment, are considered to be attributable to that permanent establishment if this operation was carried out without the intervention of that permanent establishment with a view to avoiding taxation in the State where that permanent establishment is located.
(b) With respect to Article 7, paragraphs 1^er and 2, in the case of contracts for the study, supply, installation or construction of industrial, commercial or scientific premises, or public works, the profits attributable to a permanent establishment located in a Contracting State through which an enterprise of the other Contracting State carries out its activity shall be determined solely on the basis of the part of the contract which is actually executed by the permanent establishment in the Contracting State in which it is located.
3. Ad Article 10:
It is understood that the term "dividends" used in Article 10 includes income from participation in a joint venture and that the tax collected in the Contracting State of which that joint venture is a resident may not exceed 5 per cent of the gross amount of the revenues transferred if the beneficial owner of these revenues is a resident of the other Contracting State that holds directly at least 10 per cent of the capital of the joint venture.
4. Ad Article 12:
For the purposes of Article 12 of the Convention, remuneration paid for information relating to an industrial, commercial or scientific experience shall not be deemed to be paid for assistance or technical services, which shall be taxed in accordance with the provisions of Article 7 or Article 14, as appropriate.
5. Ad article 14, paragraph 1^er :
As long as Uzbekistan, for the application of a convention between Uzbekistan and a third-party State member of the European Union, does not refer to the only criterion of the fixed base provided for in (a), the criterion provided for in (b) will not apply to a resident of Belgium.
6. Ad Article 16:
(a) Article 16 also applies to remuneration received as a result of the exercise of functions which, under the legislation of the Contracting State whose partnership is a resident, are treated as functions of a nature similar to those exercised by a person referred to in that provision.
(b) The remuneration that a person referred to in Article 16 shall receive from the corporation because of the exercise of a daily activity of direction or technical character and the remuneration that a resident of a Contracting State derives from his or her personal activity as a partner in a corporation, other than a corporation by shares, which is a resident of the other Contracting State, shall be taxed in accordance with the provisions of Article 15, as if it were
In faith, the undersigned duly authorized to do so by their respective Governments have signed this Protocol.
Done in Brussels on 14 November 1996, in duplicate in the English language.
For the Government of the Kingdom of Belgium:
Ph. MAYSTADT,
Minister of Finance
For the Government of the Republic of Uzbekistan:
B. KHAMIDOV,
Deputy Prime Minister, Minister of Finance
Additional Protocol amending the Convention between the Kingdom of Belgium and the Republic of Uzbekistan to avoid double taxation and to prevent tax evasion in respect of taxes on income and property, signed in Brussels on 14 November 1996
The Government of the Kingdom of Belgium and the Government of the Republic of Uzbekistan,
Desirous of amending the Convention between the Kingdom of Belgium and the Republic of Uzbekistan to avoid double taxation and to prevent tax evasion in respect of taxes on income and on capital, signed in Brussels on 14 November 1996 (hereinafter referred to as "the Convention"),
The following provisions were agreed:
Article 1
Article 21, paragraph 1^erthe Convention shall be deleted and replaced by the following provision:
« § 1^er. The income elements of a resident of a Contracting State, wherever they arise, which are not dealt with in the preceding articles of this Convention shall be taxable only in that State. »
Article 2
Article 29, paragraph 2, of the Convention is deleted and replaced by the following provision:
Ҥ2. The provisions of the Convention shall apply:
(a) Belgium:
(i) taxes due to the source on the income awarded or paid from 1^er January 1997;
(ii) other taxes on taxable periods beginning on or after 1^er January 1997;
(iii) capital taxes on assets existing at 1^er January 1997;
(b) Uzbekistan:
(i) to taxes withheld at source on income received from 1^er January 1997;
(ii) other income and capital taxes established for any taxation year beginning on or after 1^er January 1997. »
Article 3
1. Each Contracting State shall notify the other Contracting State of the completion of the procedures required by its legislation for the entry into force of this Additional Protocol.
2. This Additional Protocol will enter into force on the date of entry into force of the Convention.
Article 4
This Additional Protocol will remain in force as long as the Convention itself remains in force.
Done in Tashkent on 17 April 1998, in duplicate, in the English language.
For the Government of the Kingdom of Belgium:
J-L. DEHAENE,
Prime Minister
For the Government of the Republic of Uzbekistan:
KARINOV,
Chairman
In accordance with article 29, the Convention entered into force on 8 July 1999.
In accordance with article 3, the Additional Protocol entered into force on 8 July 1999.