S.I. No. 40/2004 – Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (European Communities) Order 2004

Source

Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (European Communities) Order 2004.

ARTICLE 1

The Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises is hereby amended as follows:

Article 20 shall read as follows:

“Article 20

This Convention is concluded for a period of five years. It shall be extended for further periods of five years at a time, unless a Contracting State informs the Secretary-General of the Council of the European Union of its objection thereto in writing at least six months before the expiry of any five-year period.”

ARTICLE 2

1. This Protocol shall be subject to ratification, acceptance or approval by the Signatory States. The 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) the deposit of each instrument of ratification, acceptance or approval;

(b) the date on which this Protocol will enter into force.

ARTICLE 3

1. This Protocol shall enter into force on the first day of the third month following the deposit of the instrument of ratification, acceptance or approval by the last Signatory State to take this step.

2. This Protocol shall take effect as from 1 January 2000.

3. The period beginning on 1 January 2000 and ending on the date of entry into force of this Protocol shall not be taken into account in determining whether a case has been presented within the time specified in Article 6(1) of the Arbitration Convention.

ARTICLE 4

This Protocol, drawn up in a single original in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, all twelve 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 Government of each Signatory State.

En fe de lo cual, los Plenipotenciarios reunidos en el seno del Consejo suscriben el presente Protocolo.

Til bekræftelse heraf har undertegnede befuldmægtigede underskrevet denne protokol.

Zu urkund dessen haben die unterzeichneten Bevollmächtigten ihre Unterschriften unter dieses Protokoll gesetzt.

Σε πίστωση των ανωτερω oι υπoγεγραμμενoι πληρεξoυσoι υπεγραψαν τo παρòυ πρωτòκoλλo.

In witness whereof the undersigned Plenipotentiaries have signed this Protocol.

En foi de quoi, les plénipotentiares réunis au sein du Conseil ont apposé leur signature au bas du présent protocole.

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

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

Ten blijke waarvan de gevolmachtigden, in het kader van de Raad bijeen, hun handtekening onder dit protocol hebben gesteld.

Em fé do que os plenipotenciários apuseram as suas assinaturas, no final do presente protocolo.

Tämän vakuudeksi täysivaltaiset edustajat ovat allekirjoittaneet tämän pöytäkirjan.

Till bevis härpå har de befullmäktigade, församlade i rådet, undertecknat detta protokoll.

Hecho en Bruselas, el veinticinco de mayo de mil novecientos noventa y nueve.

Udfærdiget i Bruxelles den femogtyvende maj nitten hundrede og nioghalvfems.

Geschehen zu Brüssel am fünfundzwansigsten Mai neunzehnhundertneunundneunzig.

Eγινε oπζ Bρυξελλεζ, την εικooπη πεμπη Mαϊoυ τoυ ετoυζ χιλια εννιακoσια ενενηντα ευυεα.

Done at Brussels, on the twenty-fifth day of May in the year one thousand nine hundred and ninety-nine.

Fait à Bruxelles, le vingt-cinq mai mil neuf cent quatre-vingtdix-neuf.

Arna dhéanamh sa Bhruiséil ar an gcúigiú lá is fiche de Bhealtaine sa bhliain míle naoi gcéad nócha a naoi.

Fatto a Bruxelles, il venticinque maggio millenovecentonovantanove.

Gedaan te Brussel, op vijfentwintig mei negentenhonderd negenennegentig.

Feito em Bruxelas, em vinte e cinco de Maio de mil novecentos e noventa e nove.

Tehty Brysselissä Kahdentenakymmenentenäviidentenä päivänä toukokuuta vuonna tuhatyhdeksänsataayhdeksänkymmentäyhdeksän.

Utfärdat i Bryssel den tjugofemte maj nittonhundranittionio.

Pour le Royaume de Belgique

Voor het Koninkrijk België

Für das Königreich Belgien

Mr Jean-Jacques VISEUR

På Kongeriget Danmarks vegne

Ms Marianne JELVED

Für die Bundesrepublik Deutschland

Mr Hans EICHEL

Για την Eλληνικη Δημoκρατία

Mr Yannos PAPANTONIOU

Por el Reino de España

Mr Cristóbal Ricardo MONTORO MORENO

Pour la République française

Mr Dominique STRAUSS-KAHN

Thar ceann na hÉireann

For Ireland

Mr Charlie McCREEVY

Per la Repubblica italiana

Mr Vincenzo VISCO

Pour le Grand-Duché de Luxembourg

Mr Jean-Claude JUNCKER

Voor het Koninkrijk der Nederlanden

Mr Wilhelmus Adrianus Franciscus Gabriël (Willem) VERMEEND

Für die Republik Österreich

Mr Rudolf EDLINGER

Pela República Portuguesa

Mr António Luciano Pacheco DE SOUSA FRANCO

Suomen tasavallan puolesta

För Republiken Finland

Mr Sauli NIINISTÖ

För Konungariket Sverige

Mr Bosse RINGHOLM

For the United Kingdom of Great Britain and Northern Ireland

Sir Stephen WALL

FINAL ACT of the Conference of the Representatives of the Governments of the Member States meeting within the Council on 25 May 1999

THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES,

MEETING WITHIN The Council on 25 May 1999,

RECALLING THE CONCLUSIONS of 19 May 1998 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 should be extended for a further period of five years from the date of its expiry and that after the end of that period it should it should automatically be extended for further periods of five years at a time, provided that no Contracting State objected:

HAVE AGREED on the need to extend the Arbitration Convention for a further period of five years from 1 January 2000;

HAVE PROCEEDED to sign the Protocol amending the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.

Hecho en Bruselas, el veinticinco de mayo de mil novecientos noventa y nueve.

Udfærdiget i Bruxelles den femogtyvende maj nitten hundrede og nioghalvfems.

Geschehen zu Brüssel am fünfundzwanzigsten Mai neunzehnhundertneunundneunzig.

‘Eγινε σηζ Bρυξέλλεζ, την εικoστή πέμπτη Mαϊoυ τoυ έτoυξ χίλιά ευυιακoσια ενενήντα εννέα.

Done at Brussels, on the twenty-fifth day of May in the year one thousand nine hundred and ninety-nine.

Fait à Bruxelles, le vingt-cinq mai mil neuf cent quatre-vingtdix-neuf.

Arna dhéanamh sa Bhruiséil ar an gcúigiú lá is fiche de Bhealtaine sa bhliain míle naoi gcéad nócha a naoi.

Fatto a Bruxelles, il venticinque maggio millenovecentonovantanove.

Gedaan te Brussel, op vijfentwintig mei negentienhonderd negenennegentig.

Feito em Bruxelas, em vinte e cinco de Maio de mil novecentos e noventa e nove.

Tehty Brysselissä kahdentenakymmenentenäviidentenä päivänä toukokuuta vuonna tuhatyhdeksänsataayhdeksänkymmentäyhdeksän.

Utfärdat i Bryssel den tjugofemte maj nittonhundranittionio.

Pour le Royaume de Belgique.

Voor het Koninkrijk België

Für das Königreich Belgien

Mr Jean-Jacques VISEUR

På Kongeriget Danmarks vegne

Ms Marianne JELVED

Für die Bundesrepublik Deutschland

Mr Hans EICHEL

Για την Eλληνικη Δημoκρατία

Mr Yannos PAPANTONIOU

Por el Reino de España

Mr Cristóbal Ricardo MONTORO MORENO

Pour la République française

Mr Dominique STRAUSS-KAHN

Thar ceann na hÉireann

For Ireland

Mr Charlie McCreevy

Per la Repubblica italiana

Mr Vincenzo VISCO

Pour le Grand-Duché de Luxembourg

Mr Jean-Claude JUNCKER

Voor het Koninkrijk der Nederlanden

Mr Wilhelmus Adrianus Franciscus Gabriël (Willem) VERMEEND

Für die Republik Österreich

Mr Rudolf EDLINGER

Pela República Portuguesa

Mr António Luciano Pacheco DE SOUSA FRANCO

Suomen tasavallan puolesta

För Republiken Finland

Mr Sauli NIINISTÖ

För Konungariket Sverige

Mr Bosse RINGHOLM

For the United Kingdom of Great Britain and Northern Ireland

Sir Stephen WALL

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

BERTIE AHERN,

Taoiseach.