S.I. No. 41/2004 – Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (Republic of Austria, Republic of Finland and Kingdom of Sweden) Order 2004

Source

Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (Republic of Austria, Republic of Finland and Kingdom of Sweden) Order 2004.

ARTICLE 1

The Republic of Austria, the Republic of Finland and the Kingdom of Sweden hereby 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 on 23 July 1990.

ARTICLE 2

The Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises is hereby amended as follows:

1. In Article 2(2):

(a) subparagraph (k) shall become subparagraph (l):

(b) the following subparagraph (k) shall be added after subparagraph (j):

“(k) in Austria:

— Einkommensteuer,

— Körperschaftsteuer;”;

(c) subparagraph (l) shall become subparagraph (o);

(d) the following subparagraphs (m) and (n) shall be added after subparagraph (l):

“(m) in Finland:

— valtion tuloverot/de statliga inkomstskatterna,

— yhteisöjen tulovero/inkomstskatten för samfund,

— kunnallisvero/kommunalskatten,

— kirkollisvero/kyrkoskatten,

— korkotulon lähdevero/källskatten å ränteinkomst,

— rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig;

(n) in Sweden:

— statliga inkomstskatten,

— kupongskatten,

— kommunala inkomstskatten,

— lagen om expansionsmedel;”.

2. The following shall be added to Article 3(1):

“— in Austria:

Der Bundesminister für Finanzen or an authorized representative,

— in Finland:

Valtiovarainministeriö or an authorized representative,

Finansministeriet or an authorized representative,

— in Sweden:

Finansministern or an authorized representative;”.

ARTICLE 3

The Secretary-General of the Council of the European Union shall transmit a certified copy of 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, Irish, Italian, Portuguese and Spanish languages to the Governments of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden.

The text of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises in the Finnish and Swedish languages is set out in Annexes I and II to this Convention.1 The texts drawn up in the Finnish and Swedish languages shall be authentic under the same conditions as the other texts of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

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, as between the States which have ratified it, on the first day of the third month following the deposit of the last instrument of ratification by the Republic of Austria or the Republic of Finland or the Kingdom of Sweden and by one State which has ratified the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

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 its instrument of ratification.

ARTICLE 6

The Secretary-General of the Council of the European Union shall notify the Contracting States of:

(a) the deposit of each instrument of ratification;

(b) the dates of entry into force of this Convention.

ARTICLE 7

This Convention, drawn up in a single original in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, all 12 texts being equally authentic, shall be deposited in the archives of the General Secretariat of the Council of the European Union. The Secretary-General shall transmit a certified copy to the Governments of each Contracting State.

En fe de lo cual, los plenipotenciarios abajo firmantes suscriben el presente Convenio.

Til bekræftelse heraf har undertegnede befuldmægtigede underskrevet denne konvention.

Zu Urkund dessen haben die unterzeichneten Bevollmächtigten ihre Unterschriften unter dieses Übereinkommen gesetzt.

Σε πιστωση των ανωτερω, oι υπoγεγραμμενoι πληρεξoυσιoι υπεγραψαν την παρoυσα συμβαση.

In witness whereof the undersigned plenipotentiaries have signed this Convention.

En foi de quoi, les plénipotentiaries soussignés ont apposé leurs signatures au bas de la présente convention.

Dá fhianú sin, chuir na Lánchumhachtaigh thíos-sínithe a lámh leis an gCoinbhinsiún seo.

In fede di che, i plenipotenziari sottoscritti hanno apposto le loro firme in calce alla presente convenzione.

Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder dit Verdrag hebben gesteld.

Em fé do que, os plenipotenciários abaixo-assinados apuseram as suas assinaturas no final da presente convenção.

Tämän vakuudeksi alla mainitut täysivaltaiset edustajat ovat allekirjoittaneet tämän sopimuksen.

Som bekräftelse på detta har undertecknade befullmäktigade ombud undertecknat denna konvention.

Hecho en Bruselas, el veintiuno de diciembre de mil novecientos noventa y cinco.

Udfærdiget i Bruxelles, den enogtyvende december nitten hundrede og femoghalvfems.

Geschehen zu Brüssel am einundzwanzigsten Dezember neunzehnhundertfünfundneunzig.

‘Eγινε στιζ Bρυξελλεζ, στιζ ειχoσι μια Δεχεμβριoν χιλια εννιαχoσια ενενηντα πεντε.

Done at Brussels on the twenty-first day of December in the year one thousand nine hundred and ninety-five.

Fait à Bruxelles, le vingt et un décembre mil neuf cent quatre-vingt-quinze.

Arna Dhéanamh sa Bruiséil, an t-aonú lá is fiche de Nollaig sa bhliain míle naoi gcéad nócha a cúig.

Fatto a Bruxelles, addì ventuno dicembre millenovecentonovantacinque.

Gedaan te Brussel, de eenentwintigste december negentienhonderd vijfennegentig.

Feito em Bruxelas, em vinte e um de Dezembro de mil novecentos e noventa e cinco.

Tehty Brysselissä kahdentenakymmenentenäensimmäisenä päivänä joulukuuta vuonna tuhatyhdeksänsataayhdeksänkymmentäviisi.

Som skedde i Bryssel den tjugoförsta december nittonhundranittiofem.

Pour le royaume de Belgique

Voor het Koninkrijk België

Für das Königreich Belgien

Philippe de Schoutheete de Tervarent

På Kongeriget Danmarks vegne

Poul Skytte Christoffersen

Für die Bundesrepublik Deutschland

Jochen Grünhage

Για την Eλληνιχη Δημoχρατια

Pavlos Apostolides

Por el Reino de España

Francisco Javier Elorza Cavengt

Pour la République française

Pierre de Boissieu

Thar ceann na hÉireann

For Ireland

Denis O’Leary

Per la Repubblica italiana

Luigi Guidobono Cavalchini Garofoli

Pour le grand-duché de Luxembourg

Jean-Jacques Kasel

Voor het Koninkrijk der Nederlanden

Bernard R. Bot

Für die Republik Österreich

Manfred Scheich

Pela República Portuguesa

José Gregório Faria Quiteres

Suomen tasavallan puolesta

Antti Satuli

För Konungariket Sverige

Frank Belfrage

For the United Kingdom of Great Britain and Northern Ireland

J. S. Wall C. M. G., L. V. O

MINUTES OF SIGNING

of the Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

The Plenipotentiaries of the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland have, on 21 December 1995 in Brussels, signed the Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

On this occasion they have taken note of the following unilateral Declarations on 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:

An infringement punishable by a “serious penalty” is constituted by any intentional or negligent evasion of tax or duty that is penalised under the law on tax offences.

Declaration by the Republic of Finland:

The term “serious penalties” includes criminal sanctions and such administrative sanctions which are imposed in respect of the breach of tax laws.

Declaration by the Kingdom of Sweden:

An infringement of the tax laws punishable by a “serious penalty” is constituted by an infringement of the tax laws penalised by detention, criminal or administrative fines.

These minutes are to be published in the Official Journal of the European Communities.

Hecho en Bruselas, el veintiuno de diciembre de mil novecientos noventa y cinco.

Udfærdiget i Bruxelles, den enogtyvende december nitten hundrede og femoghalvfems.

Geschehen zu Brüssel am einundzwanzigsten Dezember neunzehnhundertfünfundneunzig.

‘Eγινε στιζ Bρυξελλεζ, στιζ ειχoσι μια Δεχεμβριoν χιλια εννιαχoσια ενενηντα πεντε.

Done at Brussels on the twenty-first day of December in the year one thousand nine hundred and ninety-five.

Fait à Bruxelles, le vingt et un décembre mil neuf cent quatre-vingt-quinze.

Arna Dhéanamh sa Bruiséil, an t-aonú lá is fiche de Nollaig sa bhliain míle naoi gcéad nócha a cúig.

Fatto a Bruxelles, addì ventuno dicembre millenovecentonovantacinque.

Gedaan te Brussel, de eenentwintigste december negentienhonderd vijfennegentig.

Feito em Bruxelas, em vinte e um de Dezembro de mil novecentos e noventa e cinco.

Tehty Brysselissä kahdentenakymmenentenäensimmäisenä päivänä joulukuuta vuonna tuhatyhdeksänsataayhdeksänkymmentäviisi.

Som skedde i Bryssel den tjugoförsta december nittonhundranittiofem.

Pour le royaume de Belgique

Voor het Koninkrijk België

Für das Königreich Belgien

Philippe de Schoutheete de Tervarent

På Kongeriget Danmarks vegne

Poul Skytte Christoffersen

Für die Bundesrepublik Deutschland

Jochen Grünhage

Για την Eλληνιχη Δημoχρατια

Pavlos Apostolides

Por el Reino de España

Francisco Javier Elorza Cavengt

Pour la République française

Pierre de Boissieu

Thar ceann na hÉireann

For Ireland

Denis O’Leary

Per la Repubblica italiana

Luigi Guidobono Cavalchini Garofoli

Pour le grand-duché de Luxembourg

Jean-Jacques Kasel

Voor het Koninkrijk der Nederlanden

Bernard R. Bot

Für die Republik Österreich

Manfred Scheich

Pela República Portuguesa

José Gregório Faria Quiteres

Suomen tasavallan puolesta

Antti Satuli

För Konungariket Sverige

Frank Belfrage

For the United Kingdom of Great Britain and Northern Ireland

J. S. Wall C. M. G., L. V. O

GIVEN under the Official Seal of the Government, this 27th day of January, 2004.

BERTIE AHERN,

Taoiseach.