90/436/EEC: Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises - Final Act - Joint Declarations - Unilateral Declaracions

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. Sources and disclaimer
  6. Full version
  7. EU Monitor

1.

Current status

This decision has been published on August 20, 1990 and entered into force on January  1, 1995.

2.

Key information

official title

90/436/EEC: Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises - Final Act - Joint Declarations - Unilateral Declaracions
 
Legal instrument Decision
CELEX number i 41990A0436

3.

Key dates

Document 23-07-1990
Publication in Official Journal 20-08-1990; OJ C 160, 30.6.2005,Special edition in Croatian: Chapter 09 Volume 001,Special edition in Romanian: Chapter 11 Volume 069,Special edition in Bulgarian: Chapter 11 Volume 069,OJ L 225, 20.8.1990
Signature 23-07-1990; Brussels
Effect 01-01-1995; Entry into force See Art 18
End of validity 31-12-9999

4.

Legislative text

20.8.1990   

EN

Official Journal of the European Communities

L 225/10
 

CONVENTION

on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

(90/463/EEC)

THE HIGH CONTRACTING PARTIES TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY,

DESIRING to give effect to Article 220 of that Treaty, by virtue of which they have undertaken to enter into negotiations with one another with a view to securing for the benefit of their nationals the elimination of double taxation,

CONSIDERING the importance attached to the elimination of double taxation in connection with the adjustment of profits of associated enterprises,

HIS MAJESTY THE KING OF THE BELGIANS:

Philippe de SCHOUTHEETE de TERVARENT,

Ambassador Extraordinary and Plenipotentiary;

HER MAJESTY THE QUEEN OF DENMARK:

Niels HELVEG PETERSEN,

Minister for Economic Affairs;

THE PRESIDENT OF THE FEDERAL REPUBLIC OF GERMANY:

Theo WAIGEL,

Federal Minister for Finance;

Jürgen TRUMPF,

Ambassador Extraordinary and Plenipotentiary;

THE PRESIDENT OF THE HELLENIC REPUBLIC:

Ioannis PALAIOKRASSAS,

Minister for Finance;

HIS MAJESTY THE KING OF SPAIN:

Carlos SOLCHAGA CATALÁN,

Minister for Economic Affairs and Finance;

THE PRESIDENT OF THE FRENCH REPUBLIC:

Jean VIDAL,

Ambassador Extraordinary and Plenipotentiary;

THE PRESIDENT OF IRELAND:

Albert REYNOLDS,

Minister for Finance;

THE PRESIDENT OF THE ITALIAN REPUBLIC:

Stefano DE LUCA,

State Secretary for Finance;

HIS ROYAL HIGHNESS THE GRAND DUKE OF LUXEMBOURG:

Jean-Claude JUNCKER,

Minister for the Budget, Minister for Finance, Minister for Labour;

HER MAJESTY THE QUEEN OF THE NETHERLANDS:

P.C. NIEMAN,

Ambassador Extraordinary and Plenipotentiary;

THE PRESIDENT OF THE PORTUGUESE REPUBLIC:

Miguel BELEZA,

Minister for Finance;

HER MAJESTY THE QUEEN OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND:

David H.A. HANNAY KCMG,

Ambassador Extraordinary and Plenipotentiary;

HAVE AGREED AS FOLLOWS:

CHAPTER I

SCOPE OF THE CONVENTION

Article 1

  • 1. 
    This Convention shall apply where, for the purposes of taxation, profits which are included in the profits of an enterprise of a Contracting State are also included or are also likely to be included in the profits of an enterprise of another Contracting State on the grounds that the principles set out in Article 4 and applied either directly or in corresponding provisions of the law of the State concerned have not been observed.
  • 2. 
    For the purposes of this Convention, the permanent establishment of an enterprise of an Contracting State situated in another Contracting State shall be deemed to be an enterprise of the State in which it is situated.
  • 3. 
    Paragraph 1 shall also apply where any of the enterprises concerned have made losses rather than profits.

Article 2

  • 1. 
    This Convention shall apply to taxes on income.
  • 2. 
    The existing taxes to which this Convention shall apply are, in particular the following:
 

(a)

in Belgium:

 

—

impôt des personnes physiques/personenbelasting,
 

—

impôt des sociétés/vennootschapsbelasting,
 

—

impôt des personnes morales/rechtspersonenbelasting,
 

—

impôt des non-résidents/belasting der niet-verblijfhouders,
 

—

taxe communale et la taxe d'agglomération additionnelles à l'impôt des personnes physiques/aanvullende gemeentebelasting en agglomeratiebelasting op de personenbelasting;
 

(b)

in Denmark:

 

—

selskabsskat,
 

—

indkomstskat til staten,
 

—

kommunale indkomstskat,
 

—

amtskommunal indkomstskat,
 

—

særlig indkomstskat,
 

—

kirkeskat,
 

—

udbytteskat...


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5.

Sources and disclaimer

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