The Saeima has adopted and the President promulgated the following laws: The Convention for the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic's accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises, the signing of the Protocol, the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises , Convention for the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises and the Protocol amending the 23 July 1990, the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises 1. 8. the 2004 Brussels Convention signed in December for the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic's accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises (hereinafter referred to as the accession Convention), the signing of the Protocol (hereinafter referred to as the signing of the Protocol), the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises (hereinafter referred to as the Convention) , Convention for the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises and amending the Protocol on 23 July 1990, the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises (hereinafter referred to as the Protocol amending the Convention), with this law is adopted and approved. 2. article. Accession to the Convention, the Protocol of signature of the Convention, the Convention for the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises and the Protocol amending the Convention shall enter into force on the accession of the Convention article 5 within the time and in order, and the Ministry of Foreign Affairs shall notify the newspaper "journal". 3. article. The law shall enter into force on the day following its promulgation. With the law put the accession Convention, Protocol of signature, the Convention, the Convention for the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises and the Protocol to amend the Convention, the Latvian language. The law adopted by the Parliament in 2006 on October 19. State v. President Vaira Vīķe-Freiberga in Riga 2006 Convention on 8 November, the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic's accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises of the Treaty establishing the European Community the High Contracting Parties, considering that the Czech Republic, the Republic of Estonia, the Republic of Cyprus , The Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to become a Union Member States undertook to accede to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Convention), signed in Brussels on 23 July 1990, as well as its Protocol, signed in Brussels on 25 May 1999, have decided to conclude this Convention and to this end have designated as their Plenipotentiaries : His Majesty the King of the Belgians, extraordinary and Plenipotentiary Ambassador Jan DE BOCK, President of the Czech Republic, extraordinary and Plenipotentiary Ambassador Jan KOHOU to her Majesty the Queen of Denmark, Ambassador Extraordinary and Plenipotentiary of Claus GRUB is the President of the Federal Republic of GERMANY, Ambassador Extraordinary and Plenipotentiary of Wilhelm Heinrich, the President of the Republic of Estonia SCHÖNFELDER, Ambassador Extraordinary and Plenipotentiary to the Republic of GREECE Mr väino REINAR President, Ambassador Extraordinary and Plenipotentiary of Vassilis KASKAREL his Majesty the King of Spain extraordinary and Plenipotentiary Ambassador, Carlos bastarreche Sagues, President of the French Republic, extraordinary and Plenipotentiary Ambassador of Ireland PRESIDENT Pierre SELLAL, Ambassador Extraordinary and Plenipotentiary of the Republic of ITALY, Anne ANDERSON President, extraordinary and Plenipotentiary Ambassador Antonio CANGELOS Rocco, the President of the Republic of CYPRUS, Ambassador Extraordinary and Plenipotentiary of the Republic of Latvia to Nicholas EMILIO's Cabinet, Ambassador Extraordinary and Plenipotentiary USTUB of Peter the President of the Republic of Lithuania, Ambassador Extraordinary and Plenipotentiary of his Oscar JUSY Royal Highness the Grand Duke of LUXEMBOURG Ambassador Extraordinary and Plenipotentiary, to Martine SCHOMMER, the President of the Republic of Hungary, Ambassador Extraordinary and Plenipotentiary of the President of Malta Tibor Kiss, extraordinary and Plenipotentiary Ambassador Richard Caruana of Cachi her Majesty the Queen of the Netherlands, Ambassador Extraordinary and Plenipotentiary of Tom DE BRUIJN J.A.M. Austrian Federal President of the Republic, extraordinary and Plenipotentiary Ambassador Gregor WOSCHNAGG, President of the Republic of Poland, Ambassador Extraordinary and Plenipotentiary of the Republic of Portugal GREL Marek President, extraordinary and Plenipotentiary Ambassador MENDONÇA E MOURA Alvaro said the President of the Republic of SLOVENIA extraordinary and Plenipotentiary, Ambassador Ciril STOKELJ, President of the Slovak Republic, extraordinary and Plenipotentiary Ambassador Miroslav ADAMA States the President of the Republic of Finland, Ambassador Extraordinary and Plenipotentiary of the Kingdom of Sweden to the Eikk KOSONEN Government, Ambassador Extraordinary and Plenipotentiary Sven-Olof PETERSSON her Majesty the Queen of the United Kingdom of Great Britain and Northern Ireland the Queen, extraordinary and Plenipotentiary Ambassador John grant, which come from the Member States of the European Union Permanent Representatives Committee, having exchanged their full powers, found in good and due form have agreed as follows.

Article 1

With the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises, signed in Brussels on 23 July 1990, with all the adjustments and amendments made in 1995 to 21 December in Brussels signed the Convention for the Republic of Austria , The Republic of Finland and the Kingdom of Sweden to the accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises and 25 May 1999 in Brussels signed the Protocol amending the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises.

Article 2 of the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises is amended as follows.
1) article 2 of the Convention: (a) paragraph 2 (a))) the following at the bottom: "(b)) in the Czech Republic: Dan z příjmů fyzických osob,--z příjmů právnických osob Dan;"
(b) in paragraph (b))) converted to c) and its text shall be replaced by the following text: "(c)) in Denmark:-indkomstsk til staten, a-den kommunale indkomstsk, amtskommunal is indkomstsk you Dan-;"
(c)) (c)) is converted to (d));
(d)) at the following subparagraph (d)) at the bottom: "e) of the Republic of Estonia:-tulumak;";
e) (d)) converted to (f));
f) point e) converted to g) and its text shall be replaced by the following: "(g))-Spain: impuesto sobre la Renta de las personas, Físic-impuesto sobre Sociedades impuesto sobre la-Renta de from Residents;";
(g) in paragraph (f))) converted to (h));
point (g) (h))) converted to (i));
point (h) (I))) converted to j) and its text shall be replaced by the following: "(j)) in Italy:-impost juice reddits delle persone, fisich-impost juice reddits delle società – Regionale sulle attività impost produttiv;";
j j)) (included) after the following at the bottom: "k") in the Republic of Cyprus:-Εισοδήματος,-Έκτακτη για Φόρος την Εισφορά της Δημοκρατίας Άμυνα, l) in the Republic of Latvia:-corporate income tax, individual income-tax;
m) in the Republic of Lithuania Gyventojų pajamų,:-mokest-the mokest Ash; ";
(k))) i converted to n);
after n)) (l) the following points shall be added: ' o) the Republic of Hungary:-in the személy, jövedelemadó adó osztalékadó-társaság,-;
p) Republic of Malta: taxxa fuq l-income-; ";
m) point j) converted to a q);
n) k) converted to r);
o) by r) the following at the bottom: "s") of the Republic of Poland: podatek dochodowy od osób fizycznych-, podatek dochodowy od osób prawnych-; "
p) point 1) converted to t);
q) after t) at the bottom of the following subparagraph: "u) in the Republic of Slovenia:-dohodnin,-od dobičk pravnih oseb davek a;
v) Slovak Republic z príjmov právnických osôb:-Dan Dan z príjmov fyzických osôb;-; ") point m r) converted to a w);
s) point n) converted to x) and its text shall be replaced by the following text: ", x):-statlig inkomstskat in Sweden, kupongskat, kommunal-inkomstskat-a; t) point o) converted to y).
2) of article 3 of the Convention paragraph 1 shall be supplemented by the following: "-Czech Republic: – the Minister or an authorized representative, financí-the Republic of Estonia: Rahandusminister or an authorised representative,-a,-Ο in the Republic of Cyprus:-Οικονομικών or Υπουργός authorised representative, in the Republic of Latvia:-State revenue service,-the Republic of Lithuania:-Minister of finance or an authorized representative,-the Republic of Hungary:-a pénzügyminiszter or an authorised representative, in the Republic of Malta: il-responsabbl, Minister-għall-finanz or authorised representative,-the Republic of Poland:-Minister Finansów or an authorised representative -Republic of Slovenia:-Ministrstv-za finance or an authorised representative,-the Slovak Republic:-Minister financií or an authorized representative. "
3. Article 3 of the Convention) (1): '-in Italy: il Ministro delle Finanz or authorized representative "is replaced by the following:"-in Italy: Il CAPO del Dipartiment per le Politich is Fiscal, or authorized representative, "article 3 the Secretary General of the Council of the European Union puts the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic following a certified copy of a document :-the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises,-Convention for the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises, and-Protocol amending the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises, in the Danish, Dutch, English, French, German, Greek, Italian, Irish, Portuguese, Spanish and Swedish languages.
Annexes I to IX of this Convention is provided in the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises, the text of the Convention on the Republic of Austria, the Republic of Finland and the Kingdom of Sweden's accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises the text and the Protocol amending the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises , Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovenian, Slovak and Hungarian. Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovenian, Slovak and Hungarian prepared texts shall be authentic under the same conditions as the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises in other languages.

4. Article signatory ratifies, accepts or approves this Convention. Instruments of ratification, acceptance or approval shall be deposited with the Secretary-General of the Council of the European Union.

Article 5

This Convention shall enter into force for those Contracting States which have ratified, accepted or approved by, the first day of the third month after those countries deposited the last instrument of ratification, acceptance or approval.

Article 6 of the Council of the European Union, the Secretary-General shall notify all the signatory States of: (a)) of each instrument of ratification, acceptance or approval of the deposit;
(b) the dates) this Convention shall enter into force between the States which have ratified, accepted or approved it.

Article 7 this Convention is drawn up in a single copy in the English, Czech, Finnish, French, German, Greek, Dutch, Hungarian, Italian, Irish, Latvian, Lithuanian, Maltese, Polish, Portuguese, Slovak, Slovenian, Spanish and Swedish languages, all twenty one texts are equally authentic, and shall be deposited with the original in the archives of the General Secretariat of the Council of the European Union. Secretary to the Government of each signatory shall send a certified copy.
Hecho en bruselas, el Ocho de Mayo del DOS mil Cuatro.
V DNI osméh by the prosinc Brusel-DVA-čtyř tisíc.
Udfærdige i Bruxelles den ottend tusind og fire it in december.
Geschehen zu Brüssel am achten Dezember zweitausendundvier.
The tuhand is not a ljand Kah aast is a kaheksandal detsembriku päeval Brüssel.
΄Εγινε στις Βρυξέλλες, στις οκτώ Δεκεμβρίου δύο χιλιάδες τέσσερα.
Done at Brussels on the/8 day of December in the year two thousand and four.
Fait à Bruxelles, le décembr a deux Mille hui to Quatre.
Fatt (a) Bruxelles, add the ' Otto dicembre duemilaquattr.
In Brussels, the two thousand for the fourth year in the eighth of December.
Priimt for ketvirtų gruodži tūkstanči du aštuntą metų the dieną briuselyje.
Kel Brüsszelben, a gyedik not a kettőezer év december nyolcadik napján.
Magħmul fi fi-tmien you a Brussel ' Diċembr it-ancient elfejn u erbgħ.
Gedaan te Brussel, de achtst december tweeduizendvier.
The Sporządzon of the ósmeg of the dni w Briuselyje December dwutysięczneg the czwarteg of hands.
Appoints Pieter Feith Bruxel em, em Oita de Dezembr de DOIs mil e Quatro.
V ôsmeh December dvetisícštyr in Brusel.
V Bruslj, DNA is osmeg December štir LETA DVA tisoč.
Tehty Brysselissä kahdeksanten päivänä joulukuut of vuonn of kaksituhattaneljä of.
SOM i Bryssel den skedd åttond december tjugohundrafyr.
His Majesty the KING of the Belgians in the name of Jan DE BOCK for the President of the Czech Republic in January to her Majesty KOHOU Danish Queen's name Claus GRUB is the PRESIDENT of the Federal Republic of Germany, on behalf of Heinrich Wilhelm SCHÖNFELDER, the President of the Republic of Estonia on behalf of Mr väino REINAR Greece on behalf of the President of the Republic of Vassilis KASKAREL his Majesty the KING of Spain, on behalf of Carlos bastarreche Sagues FRANCE on behalf of the President of the Republic of Ireland PRESIDENT Pierre SELLAL on behalf of Anne ANDERSON, PRESIDENT of the Italian Republic, on behalf of the Rocco Antonio CANGELOS, the President of the Republic of CYPRUS in the name of Nicholas EMILIO Republic of Latvia Cabinet of Ministers named Peter in USTUB
The President of the Republic of Lithuania of the Oscars is JUSY his Royal Highness the Grand Duke of Luxembourg named Martine SCHOMMER, the President of the Republic of Hungary on behalf of Tibor kiss in the name of the PRESIDENT of Malta the Cachi Caruana Richard her Majesty the Queen of the Netherlands on behalf of Tom DE BRUIJN J.A.M. Austrian Federal PRESIDENT of the Republic in the name of Gregor WOSCHNAGG, PRESIDENT of the Republic of Poland, on behalf of the Portuguese Republic GREL Marek President of Alvar MENDONÇA E Moura, PRESIDENT of the Republic of Slovenia's Ciril STOKELJ, on behalf of the President of the Slovak Republic Miroslav ADAMS in the President of the Republic of FINLAND, on behalf of the Kingdom of Sweden to the Eikk KOSONEN GOVERNMENT Sven-Olof PETERSSON on behalf of
Her Majesty's United Kingdom of Great Britain and Northern Ireland on behalf of John grant QUEEN of the Convention for the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic's accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises the Protocol of signature of persons authorized by the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Republic of Estonia, the Federal Republic of Germany , The Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland, 8 December 2004 in Brussels have signed a Convention for the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania , The Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises.
In this context, they took note of the following unilateral declarations: i. Declaration on article 7 of the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises in Belgium, the Czech Republic, Latvia, Hungary, Poland, Portugal, Slovakia and Slovenia's Declaration on article 7 of the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises: Belgium, Czech Republic, Latvia, Hungary, Poland, Portugal, Slovakia and Slovenia declare that they will apply paragraph 3 of article 7.
II. Declaration on article 8 of the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises: 1. Declaration by the Republic of Cyprus: the term "severe punishment" includes penalties for: (a) for the purposes of fraud or intentional) to perform or submit a false statement, document or declaration relating to income or requests for relief or deductions, b) for the purposes of fraud or deliberately submitted false reports, c) refusal to submit tax returns or lodging on purpose or through negligence refusal to carry, d) proper accounts or make available for inspection the documents and records, or deliberate action or negligence, the result of which is not the correct records or documents and tracking invoices will not be made available for inspection,

(e) encouraging, prompting seems like too much of the person) or the provision of assistance to a person to perform, prepare or submit a declaration, notice, demand, statement or document or kept or made any statements or documents that are materially inaccurate.
The law governing these penalties are included in legislation on tax calculation and collection.
2. Declaration by the Czech Republic: tax law violation punishable by "severe punishment", is the infringement of tax legislation, which is punishable by arrest, criminal, or administrative penalties. Tax law is: (a) the prescribed taxes,) them to social security taxes, health insurance and tax evasion of contributions to be paid according to the State employment policy, (b)) or similar tax payment evasion, c) reporting obligations for non-compliance.
3. Declaration by the Republic of Estonia: the term "severe punishment" for criminal penalties will interpret as tax fraud under Estonian law (the Criminal Code).
4. Declaration by the Republic of Greece: harsh punishment by the Hellenic Republic the definition provided in 1990, is replaced by the following definition: "the term" severe punishment "means the administrative penalties for serious infringements of tax legislation, as well as the criminal sanctions for criminal offences relating to tax law, in accordance with the relevant provisions of the accounting and the accounting Act and the income tax Act, as well as all the special rules governing the administrative penalties and criminal penalties in connection with the tax law."
5. Declaration by the Republic of Hungary: the term "severe punishment" means the criminal penalties laid down in connection with criminal offences in the field of taxation or tax penalties in connection with tax evasion, the tax which exceeds 50 million HUF.
6. Declaration by the Republic of Latvia: the term "severe punishment" means the administrative penalties for serious breaches of duty, as well as criminal sanctions.
7. Declaration by the Republic of Lithuania: the term "severe punishment" includes criminal penalties and administrative sanctions, such as fines for lack of good faith and the reactions of the tax office.
8. Declaration by the Republic of Malta: the term "severe punishment" means administrative penalties or criminal sanctions to be imposed on a person who, with intention to deliberately avoid paying taxes or to assist any other person to avoid paying taxes, a) Declaration or in any other document or statement made, prepared or submitted in accordance with the income tax act or this Act, the application did not indicate any income, which should be in the document concerned; or (b)) Declaration or any other document or communication prepared or submitted in accordance with the income tax act or this Act shall for the purposes of applying the false statement or entry; or (c)) provides any false answer, orally or in writing, to any question or request for information, made or requested pursuant to the income tax laws; or (d)) prepares or led any false accounting records or other records or allow such false or accounting or preparation, or falsifies the accounting records or other records, or permits such falsifications; or e) uses any type of fraud or false the decoy or permit such fraud, artifice or contrivance.
9. Declaration by the Kingdom of the Netherlands: the harsh penalty definition of what the Netherlands provides in 1990 is replaced by the following definition: "the term" severe penalty "means a penalty imposed by the Court for the purpose of committing a criminal offence provided for in the general tax law, article 68, paragraph 2, or article 69 1 or 2 points."
10. Declaration of the Portuguese Republic: harsh punishment by the Portuguese Republic the definition provided in 1990, is replaced by the following definition: "the term" severe punishment "includes criminal penalties and administrative sanctions applicable to infringements of tax legislation are defined as serious offences or offences committed with the intent to cheat."
11. Declaration by the Republic of Poland: the term "severe punishment" means fines, arrest, or both together, or the penalty of the deprivation of liberty of any tax law violations, committed by the taxpayer.
12. Declaration by the Republic of Slovenia: the concept of "severe punishment" indicates a penalty for any violation of the law.
13. Declaration by the Slovak Republic: the term "severe punishment" corresponds to the term "fine" of tax violations as a punishment imposed by the tax administration in accordance with law No. 511/1992 with amendments, the relevant tax law or the law on accounting; and the term "penalty" means a penalty imposed under the criminal code for offences committed in connection with the above law.
Hecho en bruselas, el Ocho de Mayo del DOS mil Cuatro.
V DNI osméh by the prosinc Brusel-DVA-čtyř tisíc.
Udfærdige i Bruxelles den ottend tusind og fire it in december.
Geschehen zu Brüssel am achten Dezember zweitausendundvier.
The tuhand is not a ljand Kah aast is a kaheksandal detsembriku päeval Brüssel.
΄Εγινε στις Βρυξέλλες, στις οκτώ Δεκεμβρίου δύο χιλιάδες τέσσερα.
Done at Brussels on the/8 day of December in the year two thousand and four.
Fait à Bruxelles, le décembr a deux Mille hui to Quatre.
Fatt (a) Bruxelles, add the ' Otto dicembre duemilaquattr.
In Brussels, the two thousand for the fourth year in the eighth of December.
Priimt for ketvirtų gruodži tūkstanči du aštuntą metų the dieną briuselyje.
Kel Brüsszelben, a gyedik not a kettőezer év december nyolcadik napján.
Magħmul fi fi-tmien you a Brussel ' Diċembr it-ancient elfejn u erbgħ.
Gedaan te Brussel, de achtst december tweeduizendvier.
The Sporządzon of the ósmeg of the dni w Briuselyje December dwutysięczneg the czwarteg of hands.
Appoints Pieter Feith Bruxel em, em Oita de Dezembr de DOIs mil e Quatro.
V ôsmeh December dvetisícštyr in Brusel.
V Bruslj, DNA is osmeg December štir LETA DVA tisoč.
Tehty Brysselissä kahdeksanten päivänä joulukuut of vuonn of kaksituhattaneljä of.
SOM i Bryssel den skedd åttond december tjugohundrafyr.
His Majesty the KING of the Belgians in the name of Jan DE BOCK for the President of the Czech Republic in January to her Majesty KOHOU Danish Queen's name Claus GRUB is the PRESIDENT of the Federal Republic of Germany, on behalf of Heinrich Wilhelm SCHÖNFELDER, the President of the Republic of Estonia on behalf of Mr väino REINAR Greece on behalf of the President of the Republic of Vassilis KASKAREL his Majesty the KING of Spain, on behalf of the

Carlos bastarreche Sagues FRANCE on behalf of the President of the Republic of Ireland PRESIDENT Pierre SELLAL on behalf of Anne ANDERSON, PRESIDENT of the Italian Republic, on behalf of the Rocco Antonio CANGELOS, the President of the Republic of CYPRUS in the name of Nicholas EMILIO Republic of Latvia Cabinet of Ministers named Peter USTUB of the President of the Republic of Lithuania on behalf of Oscar's JUSY for his Royal Highness the Grand Duke of Luxembourg named Martine SCHOMMER, the President of the Republic of Hungary on behalf of Tibor kiss in the name of the PRESIDENT of Malta the Cachi Caruana Richard her Majesty the Queen of the Netherlands on behalf of Tom DE BRUIJN J.A.M. Austrian Federal PRESIDENT of the Republic in the name of Gregor WOSCHNAGG, PRESIDENT of the Republic of Poland, on behalf of the
Marek Was The President Of The Republic Of Portugal GREL Name Alvar Mendonça E Moura, PRESIDENT Of The Republic Of Slovenia's Ciril STOKELJ, On Behalf Of The President Of The Slovak Republic Miroslav ADAMS In The President Of The Republic Of FINLAND, On Behalf Of The Kingdom Of Sweden To The Eikk KOSONEN GOVERNMENT Sven-Olof PETERSSON On Behalf Of Her Majesty's United Kingdom Of Great Britain And Northern Ireland On Behalf Of John Grant QUEEN Of The Convention On The Elimination Of Double Taxation In Connection With The Adjustment Of Profits Of Associated Enterprises Of The Treaty Establishing The European Community The High Contracting Parties , desiring to fulfill article 220 of that agreement, on the basis of which, they have started negotiations to ensure the interests of its citizens for the avoidance of double taxation, considering how important it is to eliminate double taxation, through the adjustment of profits of associated enterprises, have decided to conclude this Convention and to this end have designated as their Plenipotentiaries: His Majesty the King of the Belgians: Ambassador Extraordinary and Plenipotentiary of Philippe de SCHOUTHEET de TERVAREN her Majesty the Queen of Denmark : Economic Minister Niels HELVEG PETERSEN, PRESIDENT of the Federal Republic of Germany: the Federal Minister of finance Theo WAIGEL Ambassador Extraordinary and Plenipotentiary Jürgen TRUMPF, the President of the Republic of Greece: Ioannis PALAIOKRASS of Finance Minister of his Majesty the King of Spain: economy and Finance Minister Carlos CATALÁN SOLCHAG the President of the French Republic: Ambassador Extraordinary and Plenipotentiary of the President of Ireland, Jean VIDAL: Finance Ministers Albert Reynolds, President of the Italian Republic: Financial Secretary Stefano DE Luca of his Royal Highness the Grand Duke of LUXEMBOURG Budget Minister: the Minister of finance, Prime Minister Jean-Claude JUNCKER her Majesty the Queen of the Netherlands: Ambassador Extraordinary and Plenipotentiary P. C. NIEMAN, President of the Portuguese Republic: Finance Minister Miguel Beleza her Majesty the Queen of the United Kingdom of Great Britain and Northern Ireland the Queen: the extraordinary and Plenipotentiary Ambassador David HANNAY, KCMG in H.A. assembled in Council and having exchanged their full powers, found in good and due form, have agreed as follows.


Chapter I scope of the Convention article 1 1 this Convention shall apply, if the profit for the purposes of taxation, which is included in any Contracting State of the company's profits, are also included or may be included in the other Contracting State the profits based on their failure to comply with the principles laid down in article 4, applied either directly or included in national legislation.
2. for the purposes of this Convention, the Contracting State of the permanent representation of the enterprise situated in another Contracting State, shall be considered as the State in which it is located.
3. paragraph 1 of this article shall also apply where one of the undertakings concerned, there have been losses rather than profits.

2. Article 1 this Convention shall apply to taxes.
2. The existing taxes to which this Convention applies, in particular, are the following: (a) in Belgium:-impô) the des-physiqu/personenbelasting personna,-impô des société/vennootschapsbelasting,-impô the Morales/rechtspersonenbelasting personna des, des non-résident-impô/belasting der niet-verblijfhouder-taxi communale et la taxe à l impô of the agglomération additionnell des physiqu/the personna of aanvullend en agglomeratiebelasting op de personenbelasting gemeentebelasting;
(b)) in Denmark:-selskabssk,-a,-indkomstsk til staten kommunale indkomstsk, indkomstsk, amtskommunal-særlig-indkomstsk, you-kirkesk, you-udbyttesk, you-rentesk, you-royaltysk, you-frigørelsesafgif;
(c)) in Germany:-koerperschaftsteuer-business tax Einkommensteuer-as far as this tax is based on trading profits;
d) Greece: Φόρος εισοδήματος φυσικών προσώπων, − − Φόρος εισοδήματος νομικών προσώπων εισφορά υπέρ επιχειρήσεων των ύδρευσης, − και αποχέτευσης;
e) in Spain:-impuesto sobre la Renta de las personas, fisic-impuesto sobre Sociedades;
(f) in France:-the impô) sur le reven-impô sur les, the société;
g) in Ireland:-Income Tax-Corporation Tax;
h) in Italy:-impost juice reddits delle persone, fisich-impost juice reddits delle persone, giuridich-locale sui reddits impost;
I) in Luxembourg:-the impô sur le physiqu des personna of reven, reven-impô sur le a-des-impô a collectivité, commercials, in so far as this tax is based on trading profits;
j) inkomstenbelasting,-in the Netherlands:-vennootschapsbelasting;
k) Portugal: − the impost sobre o rendiment in the singular, das pesso-the impost sobre o rendiment pesso of the das colectiv, derram on os-for the impost sobre o município sobre o rendiment pesso of the das colectiv;
l) in the United Kingdom:-Income Tax-Corporation Tax.
3. This Convention shall also apply to any identical or similar taxes imposed after the date of signature in addition to existing duties or in their place. The competent authorities of the Member States shall inform each other of any amendments to the national legislation in question.

Chapter II establishment of the general definitions section I article 3 of this Convention, "competent authority" means: Belgium: De Minister van Financiën or an authorized representative, the Minister of Finance or the Le des authorized representative in Denmark: Skatteministeren or an authorized representative, the Bundesminister der Finanzen in Germany: Der or authorized representative in Greece: Ο Υπουργός των Οικονομικών or authorized representative in Spain: El Ministro de Economí y Hacienda or an authorised representative, in France : Le chargé du budget Minister or authorized representative in Ireland: the Revenue Commissioners or the authorized representative in Italy: Il Ministro delle Finanz or authorized representative in Luxembourg: Le Minister des finances or an authorised representative, in the Netherlands: De Minister van Financiën or an authorized representative,

Portugal: O Ministro das Finanç or authorized representative in the United Kingdom: the Commissioners of Inland Revenue or an authorized representative.
2. any term not defined in this Convention, it is the meaning it has a Convention on double taxation between the Member States concerned have, unless the context requires a different meaning.

Section II principles applied, through the adjustment of profits of associated enterprises and the profit to the permanent representation of article 4 pursuant to this Convention shall respect the following principles:
1. If a Contracting State: (a)) the company directly or indirectly participate in the other Contracting State, the company's management, control or capital, or b) the same persons directly or indirectly participating in one Contracting State of a company's management, control or capital of the other Contracting State, the company's management, control or capital, and any of these situations, the two companies ' commercial or financial relations are created or established by conditions that is different from the conditions which will be valid between the two independent enterprises, then any profits which would, but for one of the companies affected by the abovementioned conditions are not received, may be included in the profits of this company, and it may be appropriate to impose taxes.
2. If a Contracting State company established in another Contracting State, using the existing permanent missions there, the this refers to the permanent representation of the amount of profit, it would, if it were an independent and separate entity, performing the same or a similar business, under the same or similar conditions, and independently make trades with a company whose permanent establishment it is.

Article 5 If the Contracting State provides for the adjustment of profits of the company, subject to the principles of article 4 of the activities envisaged, it shall inform the company and give it the opportunity to inform the other company to turn it could inform the other Contracting State.
However, this does not prevent a Contracting State providing such information, to carry out the intended profit adjustment.
If, after such information is presented, the two companies and the second Contracting State agrees the profit enhancement, articles 6 and 7 shall not apply.

Section III of the mutual agreement and arbitration procedure article 6 1. If a company believes that one of the cases where this is necessary to apply the Convention, article 4 have not been observed in principle, irrespective of the remedies provided for in the relevant legislation of the Contracting States, a company may submit the case to the competent authority of the Contracting State of which the company this is or has its permanent pārstavniecīb. The case must be presented within three years from the first notification of the action which is or could be a cause for double taxation within the meaning of article 1.
The company simultaneously to the competent authority shall notify or thing can apply to other Contracting States. The competent authority in such a case, it shall promptly notify the other of the Contracting States concerned, to the competent authorities.
2. If the competent authority a complaint seems reasonable, and if it cannot provide a sufficient solution, the competent authority shall endeavour to resolve the matter by mutual agreement with all the other relevant Contracting State, the competent authorities in order to prevent double taxation on the basis of the principles of article 4. Any mutual agreement be implemented independently of any deadlines laid down in the relevant legislation of the Contracting States.

Article 7 1. If the competent authorities concerned shall, within two years from the date of the case in accordance with article 6, paragraph 1 is submitted for the first time in any of the competent authorities, the agreement that prevents the double taxation, as referred to in article 6 (1), they establish the Advisory Commission, which asked to give its opinion on how to avoid the double taxation.
Companies can use legal aid funds provided for in the relevant legislation of the Contracting States; However, if the case is taken to a court referred to in the first subparagraph of paragraph two-year period calculated from the date of the last instance appellate court ruling.
2. If the case is passed to the Advisory Committee, this does not prevent the Contracting State on the same issue to commence or continue legal proceedings or administrative matter.
3. If the law of a Contracting State shall not permit its competent authorities to derogate from the decisions taken by the judicial authorities, the paragraph 1 shall not apply, unless the national associate has not exceeded the time limit for lodging an appeal or the appeal is withdrawn, before the adoption of the decision. This provision does not affect the appeal, if and in so far as it relates to issues other than those referred to in article 6.
4. the competent authorities shall, by common accord and received the consent of the relevant associate, may waive the time limit referred to in paragraph 1.
5. to the extent not apply paragraph 1 to 4, it does not affect each associate's rights set out in article 6.

8. Article 1. Contracting State the competent authority shall not start the mutual agreement procedure or form referred to in article 7 Advisory Commission, legal or administrative proceedings, if the final ruling stipulates that in accordance with the transactions that cause adjustment of profits transferred under article 4, one of the companies is to impose harsh penalties.
2. If at the same time with any of articles 6 and 7 of those things going on judicial or administrative proceedings instituted, in order to achieve a ruling that activities that cause adjustment of profits under article, one company should impose harsh penalties, the competent authorities may suspend those proceedings or the proceedings, while the complete proceedings or administrative proceedings.

Article 9 Advisory Commission 1, referred to in article 7 (1), be President and:-two representatives from each of the relevant competent authorities; of this number, the competent authorities in agreement, can be reduced to one representative, over the number of independent – authoritative person whom shall be appointed by common accord of the parties referred to in paragraph 4, the list, or, if no agreement can be reached, the competent authorities concerned, by drawing lots.

2. Appoint an independent authoritative persons, each of them in accordance with the appointment of independent persons appointed by the replacement of the rules in case the independent person could not perform his duties.
3. If the toss, each competent authority may object to any specific authoritative independent persons appointed, if there is any condition for which a previously agreed upon by the competent authorities concerned, or:-If this person belongs to one of the tax administrations concerned, or working on its behalf, that person owns or-if there is a large part of the capital belonged to/stock package in one of the associated companies or in each of them whether these companies are or have been employed or advisor-if you're not sure that this person will be sufficiently objective, distinguishing between the case or cases to be decided.
4. Independent persons of standing in the list are all Contracting States nominated independent persons. Each Contracting State shall nominate this list of five persons and inform the Secretary-General of the Council of the European communities.
These persons must be a citizen of a Contracting State and must be residents of the territory in which the application of this Convention. They must be competent and independent.
The list referred to in the first paragraph, the Contracting States may be amended; They shall immediately inform the Secretary-General of the Council of the European communities.
5. representatives of the independent and authoritative persons appointed in accordance with paragraph 1, shall elect a Chairman from autoritatīvaj persons, which is the list referred to in paragraph 4, and without prejudice to each of the relevant competent authorities the right to object to the appointment of the selected person recognised, if there is one of the conditions referred to in paragraph 3.
The President must have the skills to fill the post of national higher legal authorities, or be recognised by a competent lawyer.
6. the members of the Advisory Commission keep secret everything they learn in the proceedings. The Contracting States shall adopt the necessary provisions to punish every violation relating to the obligation to observe secrecy. They shall immediately inform the Commission of the European communities, of the measures taken. Commission of the European Communities shall inform the other Contracting States.
7. The Contracting States shall take all necessary measures to ensure that the Advisory Commission shall meet as soon as it is submitted.

10. Article 1. the procedure referred to in article 7, the respective associated companies can provide all information, evidence or documents considered useful to the Advisory Commission of the decision. Contracting State concerned and the competent authorities complied with all requests of the Advisory Commission to provide information, evidence or documents. However, any Contracting State, the competent authorities shall not be obliged: (a)) to take administrative measures that are not in accordance with its national legislation or normal administrative practice;
(b)) share information that cannot be obtained in accordance with its national legislation or normal administrative practice; or c) to supply information which would disclose any trade secrets, trade secrets, industrial secrets or professional secrecy, or technology, or information the disclosure of which would be contrary to public policy (ordre public).
2. each associate can, upon his/her request, to attend or be represented in the Advisory Commission. If the Advisory Commission requires it, each associate entering or are represented in it.

Article 11 1, Advisory Commission referred to in article 7, coming up with an opinion at the latest six months from the day when the case was presented.
The Advisory Commission for its opinion must be based on article 4.
2. the Advisory opinion adopted by the Commission with the simple majority of the members. The competent authorities concerned may agree to additional rules of procedure.
3. the cost of the Advisory Commission procedure, which is not incurred due to associated enterprises, equal parts paid the Contracting States concerned.

1. in article 12, the competent authorities involved in the procedure referred to in article 7, within a period of six months from the date of the Advisory Commission has delivered an opinion, in accordance with article 4, mutually agreed on the decision, which prevents double taxation.
The competent authorities may take a decision that differs from the opinion of the Advisory Commission. If they agree, they have to take a decision in accordance with this opinion.
2. the competent authorities may agree to the decision referred to in paragraph 1 shall be published with the consent of the relevant businesses.

Article 13 the fact that final decisions have become Contracting States of the decisions on the taxation of profits of associated enterprises caused by transactions carried out, does not prevent to use 6 and 7 of the procedure laid down in article.

Article 14 of the Convention, in accordance with the double taxation of profits deemed to prevent, if: (a) the only one in the country) the profit is included in the taxable income calculation; or (b)) in a tax levied from the profits of the country, reduced by an amount equal to the tax levied from the profits charged in another country.

Chapter III final provisions article 15 nothing in this Convention shall prevent a run for more responsibilities, in order to prevent double taxation, through the adjustment of profits of associated enterprises as provided for in other conventions, either by the Contracting States have concluded or will conclude, or law of the Contracting States.

16. Article 1 this Convention shall apply in the territory as defined in the Treaty establishing the European economic community, the article 227 (1), without prejudice to paragraph 2 of this article.
2. This Convention shall not apply to:-the French territories referred to in annex IV to the Treaty establishing the European economic community, the Faroe Islands and Greenland-.

Article 17 the Contracting States will ratify this Convention. Instruments of ratification will be deposited with the Secretary-General of the Council of the European Communities Office.

Article 18 this Convention shall enter into force on the first day of the third month following the month in which the instruments of ratification deposited by the last signatory States. The Convention shall apply in proceedings referred to in paragraph 1 of article 6, which proposed the date of its entry into force.

Article 19 the Secretary General of the Council of the European Communities shall notify the Contracting States of: (a)) following each ratification;
(b)) the date when this Convention enters into force;
(c) the Contracting States to be appointed) independent authoritative person list and any amendments thereto in accordance with paragraph 4 of article 9.

Article 20

This Convention is concluded for a period of five years. Six months before the end of this period, the Contracting States shall meet to decide on the extension of the Convention and any other relevant measures.

Article 21 any Contracting State may at any time request the revision of this Convention. In that case, the Conference to review the Convention shall be convened by the President of the Council of the European communities.

Article 22 of the Convention, drawn up in a single original in the Danish, Dutch, English, French, German, Greek, Italian, Irish, Portuguese and Spanish languages, all the texts in the ten languages being equally authentic, shall be deposited with the General Secretariat of the Council of the European communities in the archives. Secretary to the Government of each Signatory shall forward a certified copy.

Final Act of the High Contracting Parties authorized, arrived in Brussels the year one thousand nine hundred and ninety of the twenty-third in July to sign the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises, the signature of this Convention are: a) adopted the following joint declarations annexed to this final act:-Declaration on article 4, paragraph 1,-a declaration of article 9, paragraph 6-a declaration of article 13.
(b)) taken note of the following unilateral declarations annexed to this final act:-France and United Kingdom Declaration on article 7,-individual Contracting States on article 8 of the Declaration, the Federal Republic of Germany Declaration on article 16.

Joint Declaration on article 4, paragraph 1 of article 4 of the Convention paragraph 1 applies both to cases where the transaction is carried out directly by two legally separate entities, both in cases where the transaction is carried out one of the companies and the other company's permanent establishment located in a third country.

Declaration on article 9, paragraph 6, the Member States are completely free as to the nature and scope of the provisions which they adopt to penalise irregularities relating to the obligation to observe secrecy.

Declaration on article 13 If one or more of the Contracting countries concerned decisions on taxation, which results in articles 6 and 7 of the procedures have been amended after completion of the procedure referred to in article 6 or article 12 adopted that decision, and if there has been double taxation within the meaning of article 1, taking into account the outcome of the procedure or the decision apply to articles 6 and 7.

UNILATERAL declarations Declaration on article 7 France and the United Kingdom declares that it will apply paragraph 3 of article 7.
Some of the Contracting States article 8 of the Declaration of Belgium, the term "severe punishment" means criminal or administrative punishment, if:-it is either done in the general law with the aim to avoid tax evasion, breach of the income-tax code provisions or decisions for its implementation, and the offence has been committed with the intent to commit fraud or to cause injury.
Denmark the concept of "severe punishment" means punishment for deliberate criminal law or a special law cases that can not be regulated by administrative means.
Tax legislation breaches usually can be controlled through administrative means, if it is considered that the infringement is not applicable to the more severe penalty of fine.
Germany tax law violation punishable by "severe punishment" means any violation of tax legislation, which is punishable by detention, criminal, or administrative fine.
Greece under Greek law governing taxation, the company imposes "severe punishment" in such cases.
1. If a company fails to submit declarations or submit incorrect declarations on taxes, payments or contributions to be deducted and paid to the State in accordance with the existing regulations, or in respect of value added tax, turnover tax or special tax on luxury goods, in so far as this tax, payment or the total amount of contributions that should have been declared and paid to the State in trade and other activities, six months more than six hundred thousand (600 000) Drachma or one calendar year-one million (1 000 000) Drachma.
2. If the company does not submit income tax return, but the tax to be paid on the income declared not exceeding three hundred thousand (300 000) the Greek Drachma.
3. If the company does not provide for the taxation data provided for in the taxation data code.
4. If the company shall provide the data referred to in paragraph 3 and what is wrong in terms of quantity, the unit price or value, but does not cause the accuracy, which is more than ten percent (10%) of the total or the goods, services or the total value of commercial transactions.
5. If a company is not accurate books and records required by the taxation data code, but this inaccuracy is found in regular tests confirmed the data either by administrative decision of non-conformity, or because of the time for appeal expires, or the Administrative Tribunal a final decision if the company tested the discrepancy between total income and income declared at the time of the administration of more than twenty percent (20%) and in any event not less than one million (1 000 000) the Greek Drachma.
6. If a company fails to comply with the obligation to take the books and records that provide the appropriate taxation data code.
7. If the company issued false or fictitious invoices (or even the fake) goods sold or services provided, or other incorrect or false data regarding taxation, as mentioned above in paragraph 3.
Taxation is considered counterfeit of documents, if it is perforated or zīmogot before properly set its authenticity and that it is registered with the relevant competent authorities of tax registers, but it has not happened, realizing that taxation should be set the document's authenticity. Taxation documents deemed fake, even if the original or copies of the content and other data different from those recorded in the stub of this document. Taxation, the document shall be deemed fictitious, if it is issued on the business or part of a business transfer or something, which is not written in, or on the total transactions performed by persons other than those persons registered in taxation, the document.

8. If the company is aware of the legislation and the objective in participating in the wrong Cecilia tax documents or is informed that the documents are forged or bogus, and in participating in their issue a single clue or forged or bogus taxation documents with the intent to conceal material that is relevant to the taxation.
Spain, the term "severe penalty" also applies to the administrative penalties for serious breaches of duty, as well as criminal penalties for offences carried out against the tax authorities.
France, the term "severe penalty" also applies to convictions and tax penalties, such as a penalty for not filing tax returns after the receipt of the summons, for decency, not fraud, the reactions of the tax office, hidden charges or release, or secret about the rights abuses.
Ireland "severe penalties" are the penalties for not filing a declaration: (a));
(b) incorrect declarations) fraudulent or negligent;
(c)) is not correct accounting;
d) not reporting documents and data inspection;
(e) the creation of obstacles to) people who use statutory powers;
(f) the failure of) the fact that the tax is chargeable;
g) incorrect notification to get the discount.
The law relating to these cases, 3 July 1990 are as follows:-XXXV of the income tax Act, 1967, part-finance Act, section 6, 1968,-the company income tax part XIV of the Act, 1976.,-financial section 94 of the Act, 1983 to it affect all subsequent rules that replace, amend or update of the Penal Code.
Italy the term "severe punishment" refers to the penalties imposed for illegal activities, in accordance with national laws to tax violations.
Luxembourg Luxembourg for "severe penalties", which in the context of article 8 as considered by the other Contracting States.
Netherlands "Harsh punishment" is fine, what the judge imposed on the general tax referred to in article 68 of the law actions taken with intent.
Portugal "severe penalties" is criminal and other penalties for tax violations, carried out with the intent to commit fraud, or impose a fine of more than 1 000 000 (one million) escudos.
United Kingdom the United Kingdom the term "severe punishment" interpreted as including criminal penalties and administrative sanctions, applicable for fraudulent or negligent false statement, or tax declarations.

The Federal Republic of Germany, article 16 of the Declaration of the Government of the Federal Republic of Germany, when depositing its instrument of ratification instruments reserves the right to declare that this Convention shall also apply to land Berlin.

1 OJ L 225, 20.8.1990, p. 10
2 OJ C 26, 31.1.1996, p. 1. Protocol amending the 23 July 1990, the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises of the Treaty establishing the European Community the High Contracting Parties, desiring to fulfill the Treaty establishing the European Community, article 293 of the Treaty, on the basis of which, they have started negotiations to ensure the interests of its citizens for the avoidance of double taxation;
in the light of 23 July 1990, the Convention on the Elimination of double taxation in connection with the korekciju1 of profits of associated enterprises (hereinafter referred to as "the Arbitration Convention");
Having regard to the 1995 Convention on 21 December of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden's accession to the Convention on the Elimination of double taxation in connection with the korekciju2 of profits of associated enterprises;
WHEREAS the Arbitration Convention in accordance with its article 18 entry into force 1 January 1995; whereas its operation time will end December 31, 1999, if it will not be extended;
Have decided to conclude this Protocol amending the Arbitration Convention, and to this end have designated as their Plenipotentiaries: the Kingdom of Belgium: Finance Minister Jean-Jacques At EUR, the Kingdom of Denmark: the Economic Affairs and the Nordic cooperation Minister Marianne JELVED, the Federal Republic of Germany: the Federal Minister of Finance Hans EICHEL of the Hellenic Republic: Minister of Economic Affairs of the Kingdom of SPAIN Papantoniou Yanno: Economic Affairs State Secretary Ricardo MONTORO Moreno Takes the French Republic: Economic Affairs financial and Industry Minister Dominique Strauss-KAHN: the IRISH Finance Minister Charlie McCREEVY the Italian Republic: financial Minister Vincenzo VISCO, the Grand Duchy of Luxembourg, Prime Minister, Minister of State, Finance Ministers, labor and employment Minister Jean-Claude JUNCKER: the Kingdom of the Netherlands for the Financial Secretary to Francis of the Adrian Wilhelm Gabriël (Willem) VERMEEND Republic of Austria: Federal Finance Minister Rudolf EDLINGER Portuguese Republic: Finance Ministers António Luciano Pacheco DE Sousa Franco orders the Republic of Finland: Deputy Prime Minister and Finance Minister NIINISTÖ Sun Kingdom of Sweden : Finance Ministers Bosse RINGHOLM United Kingdom of Great Britain and Northern Ireland: Ambassador, United Kingdom of Great Britain and Northern Ireland's Permanent Representative in the European Union, Sir Stephen WALL, K.C.M.G., L.V. O which come in the Council and, having exchanged their full powers, found in good and due form, have agreed as follows.

1. the article with that on 23 July 1990, the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises has been amended as follows.
Article 20 is replaced by the following: "article 20 of this Convention is concluded for a period of five years. Each time it is extended for a further five years, unless the Contracting State shall inform the Secretary-General of the Council of the European Union for its opposition for at least six months before any of the five-year term expires. "

1. Article 2 this Protocol shall be subject to ratification by the signatory States, recognized or approved. Instruments of ratification, acceptance or approval shall be deposited with the Secretary-General of the Council of the European Union.
2. the Secretary-General of the Council of the European Union shall notify the signatory States of: (a)) of each instrument of ratification, acceptance or approval of the deposit;
(b) the date when this Protocol) will enter into force.

3. Article 1 this Protocol shall enter into force on the first day of the third month after the last Signatory to the deposited the instrument of ratification, acceptance or approval.
2. This Protocol shall apply from 1 January 2000.
3. Period beginning January 1, 2000 and ending on the date of entry into force of this Protocol, shall not be taken into account in determining whether a case is submitted to the Arbitration Convention, article 6, paragraph 1 of the specified time.

Article 4

This Protocol is drawn up in a single original in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, all texts in twelve languages are equally authentic, shall be deposited in the archives of the General Secretariat of the Council of the European Union. The Secretary General of each Contracting Government shall transmit a certified copy thereof.


Council of 25 May 1999, the representatives of the Governments of the Member States meeting in the final act of the Conference of the representatives of the Governments of the Member States meeting within the Council, of 25 May 1999, bearing in mind the 19 May 1998, the conclusions on the extension of the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises (the "Arbitration Convention"), in which they agreed that the Arbitration Convention activities after the expiry of the period should be extended for five years, and that after the expiry of this period the operating time should be automatically extended for the next five years provided that no Contracting State have objected to it;
IT is agreed that the Arbitration Convention time from 1 January 2000 should be extended for a further period of five years;
Have begun to sign the Protocol, amending 23 July 1990, the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises.
Convention for the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises of the Treaty establishing the European Community the High Contracting Parties, considering that the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, becoming members of the Union, undertook to accede to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises, opened for signature in Brussels , 23 July 1990, have decided to conclude this Convention and to this end have designated as their Plenipotentiaries: His Majesty the King of the Belgians: Ambassador, Permanent Representative of Belgium to the European Union, Philippe de SCHOUTHEET de TERVAREN her Majesty the Queen of Denmark: Ambassador, Permanent Representative of Denmark to the European Union Poul CHRISTOFFERSEN SKYTT is President of the Federal Republic of GERMANY: the Federal Republic of Germany Permanent Representative to the European Union Deputy GRÜNHAG of the Hellenic Republic, Jochen President: Ambassador , Permanent Representative of the Hellenic Republic to the European Union, Pavlos Apostolides his Majesty the King of Spain: Ambassador, Permanent Representative of Spain to the European Union's Javier Francisco ELORZ CAVENG, the President of the French Republic: Ambassador, Permanent Representative of the Republic of France in the European Union of Pierre de BOISSIEU, the President of IRELAND: Ambassador, Permanent Representative of Ireland to the European Union, Denis O LEARY ' the President of the Republic of ITALY: Ambassador, Permanent Representative of the Republic of Italy in the European Union in the CAVALCHIN GAROFOL Luigi GUIDOBON, his Royal Highness the Grand Duke of LUXEMBOURG : Ambassador, Permanent Representative of Luxembourg to the European Union Jean-Jacques KASSEL her Majesty the Queen of the Netherlands: Ambassador, Permanent Representative of the Netherlands to the European Union, Bernard r. BOT Federal President of the Republic of AUSTRIA: Ambassador, Permanent Representative of the Republic of Austria to the European Union, Manfred SCHEICH, President of the Portuguese Republic: Ambassador, Permanent Representative of the Republic of Portugal in the European Union of the QUITER Faria, José Gregóri the President of the Republic of FINLAND: Ambassador, Permanent Representative of the Republic of Finland to the European Union, Antti SATUL in the Government of the Kingdom of Sweden : Ambassador, Permanent Representative of Sweden to the European Union BELFRAG of her Majesty's Frank of the United Kingdom of Great Britain and Northern Ireland: the Ambassador, the Queen of the United Kingdom of Great Britain and Northern Ireland European Union Permanent Representative in J. S. C. M. G. WALL, l. v. O which come from the Member States of the European Union Permanent Representatives Committee and having exchanged their full powers, found in good and due form, have agreed as follows.

1. the article with that of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to accede to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises, opened for signature in Brussels, 23 July 1990.

Article 2 of the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises is hereby amended as follows:
1. Article 2 of the Convention: (a) paragraph 2) k) into the bottom of the l);
(b) after subparagraph (j))), the following k): "k") in Austria: − − Einkommensteuer, Koerperschaftsteuer; "
(c)) l) into the bottom point);
d) after l) adds the following m) and n: m ")) in Finland: valtion tulover/de-statlig inkomstskattern, of the tulover/inkomstskatten för yhteisöjen-samfund, − kommunalskatten − kunnallisver/kirkollisver/kyrkoskatten,-korkotulon, lähdever/källskatten å ränteinkoms, rajoitetust in lähdever/− verovelvollisen källskatten för you skattskyldig begräns;
n) Sweden: − − a, kupongskatten, statlig inkomstskatten-kommunal-lagen om expansionsmedel; inkomstskatten;- ".
2. Article 3 of the Convention paragraph 1 the following shall be added: "-Der Bundesminister für Finanzen in Austria: or an authorised representative,-in Finland: Valtiovarainministeriö or authorized representative or authorized representative Finansminister,-Sweden: Finansministern or authorized representative;".

Article 3 the Secretary General of the Council of the European Union passes the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention of Government on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises certified copies in the Danish, Dutch, English, French, German, Greek, Italian, Irish, Portuguese, Spanish and German.
Annexes I and II of the Convention is provided in the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises the text in Finnish and Swedish. The Finnish and Swedish texts are authentic prepared under the same conditions as the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises in other languages.

Article 4 this Convention shall be ratified by the Contracting States. The instruments of ratification shall be deposited with the Secretary-General of the Council of the European Union.

Article 5

This Convention shall enter into force between the States which have ratified it, on the first day of the third month after the Republic of Austria, the Republic of Finland or the Kingdom of Sweden and the or one of the countries that ratified the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises, deposited the ratification instruments of the past.
This Convention shall enter into force for each Contracting State which subsequently ratifies it, on the first day of the third month following the deposit of the instrument of ratification.

Article 6 of the Council of the European Union, the Secretary-General shall notify the Contracting States of: (a)) following each ratification;
(b)) when this Convention enters into force.


Article 7 this Convention, drawn up in a single original in the Danish, Dutch, English, French, German, Greek, Italian, Irish, Portuguese, Spanish and Swedish languages, all the texts in twelve languages being equally authentic, shall be deposited in the archives of the General Secretariat of the Council of the European Union. The Secretary General of each Contracting Government shall transmit a certified copy thereof.
In witness whereof the undersigned Plenipotentiaries have signed this Convention.


The Convention on the Republic of Austria, the Republic of Finland and the Kingdom of Sweden's accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises the Protocol of signature of persons authorized by the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland 21 December 1995 in Brussels have signed a Convention for the Republic of Austria , The Republic of Finland and the Kingdom of Sweden to the accession to the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises.
In this context, they took note of the following unilateral declaration in relation to article 8 of the Convention on the Elimination of double taxation in connection with the adjustment of profits of associated enterprises: Declaration by the Republic of Austria: the offence for which the penalty for "severe punishment", is any intentional or negligent avoidance of payment of taxes or duties which are punishable in accordance with the law in the field of tax infringement.
Declaration by the Republic of Finland: the term "severe punishment" includes criminal penalties and administrative penalties applicable for violation of tax legislation.
Declaration by the Kingdom of Sweden: tax law, punishable by "severe punishment" means any violation of tax legislation, for which the penalty to detention, criminal, or administrative fine.
This Protocol shall be published in the official journal of the European communities.