# EUR-Lex - 41999A0716(01) - EN

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# 41999A0716(01)

**Protocol amending the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises - Final Act **

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Official Journal C 202 , 16/07/1999 P. 0001 - 0011 *

PROTOCOL

amending the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

(1999/C 202/01)

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

DESIRING to give effect to Article 293 of the Treaty establishing the European Community, by virtue of which they have undertaken to enter into negotiations with each other with a view to securing for the benefit of their nationals the elimination of double taxation,

HAVING REGARD to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises(1) (hereinafter "Arbitration Convention"),

HAVING REGARD to the Convention of 21 December 1995 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(2),

WHEREAS the Arbitration Convention entered into force on 1 January 1995, pursuant to Article 18 thereof; whereas it will expire on 31 December 1999 unless it is extended,

HAVE DECIDED to conclude this Protocol amending the Arbitration Convention, and to this end have designated as their Plenipotentiaries:

THE KINGDOM OF BELGIUM:

Mr Jean-Jacques VISEUR

Minister for Finance;

THE KINGDOM OF DENMARK:

Ms Marianne JELVED

Minister for Economic Affairs and Nordic Co-operation;

THE FEDERAL REPUBLIC OF GERMANY:

Mr Hans EICHEL

Federl Minister for Finance;

THE HELLENIC REPUBLIC:

Mr Yannos PAPANTONIOU

Minister for Economic Affairs;

THE KINGDOM OF SPAIN:

Mr Cristóbal Ricardo MONTORO MORENO

State Secretary for Economic Affairs;

THE FRENCH REPUBLIC:

Mr Dominique STRAUSS-KAHN

Minister for Economic Affairs, Finance and Industry;

IRELAND:

Mr Charlie McCREEVY

Minister for Finance;

THE ITALIAN REPUBLIC:

Mr Vincenzo VISCO

Minister for Finance;

THE GRAND DUCHY OF LUXEMBOURG:

Mr Jean-Claude JUNCKER

Prime Minister, Ministre d'Etat, Minister for Finance, Minister for Labour and Employment;

THE KINGDOM OF THE NETHERLANDS:

Mr Wilhelmus Adrianus Franciscus Gabriël (Willem) VERMEEND

State Secretary for Finance;

THE REPUBLIC OF AUSTRIA:

Mr Rudolf EDLINGER

Federal Minister for Finance;

THE PORTUGUESE REPUBLIC:

Mr António Luciano Pacheco DE SOUSA FRANCO

Minister for Finance;

THE REPUBLIC OF FINLAND:

Mr Sauli NIINISTÖ

Deputy Prime Minister and Minister for Finance;

THE KINGDOM OF SWEDEN:

Mr Bosse RINGHOLM

Minister for Finance;

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND:

Sir Stephen WALL, K.C.M.G., L.V.O.

Ambassador, permanent Representative of the United Kingdom of Great Britain and Northern Ireland to the European Union;

WHO, meeting within the Council and having exchanged their Full Powers, found in good and due form,

HAVE AGREED AS FOLLOWS:

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 he 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 Secreatary-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 ανωτέρω, οι υπογεγραμμένοι πληρεξούσιοι υπέγραψαν το παρόν πρωτόκολλο./In witness whereof the undersigned Plenipotentiaries have signed this Protocol./En foi de quoi, les plénipotentiaires 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 fünfundzwanzigsten Mai neunzehnhundertneunundneunzig.Έγινε στις Βρυξέλλες, την εικοστή πέμπτη Μαΐου του έτους χίλια εννιακόσια 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-vingt-dix-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

>PIC FILE= "C_1999202EN.000401.EPS">

På Kongeriget Danmarks vegne

>PIC FILE= "C_1999202EN.000402.EPS">

Für die Bundesrepublik Deutschland

>PIC FILE= "C_1999202EN.000403.EPS">

Για την Ελληνική Δημοκρατία

>PIC FILE= "C_1999202EN.000501.EPS">

Por el Reino de España

>PIC FILE= "C_1999202EN.000502.EPS">

Pour la République française

>PIC FILE= "C_1999202EN.000503.EPS">

Thar ceann na hÉireann/For Ireland

>PIC FILE= "C_1999202EN.000504.EPS">

Per la Repubblica italiana

>PIC FILE= "C_1999202EN.000505.EPS">

Pour le Grand-Duché de Luxembourg

>PIC FILE= "C_1999202EN.000601.EPS">

Voor het Koninkrijk der Nederlanden

>PIC FILE= "C_1999202EN.000602.EPS">

Für die Republik Österreich

>PIC FILE= "C_1999202EN.000603.EPS">

Pela República Portuguesa

>PIC FILE= "C_1999202EN.000604.EPS">

Suomen tasavallan puolesta/För Republiken Finland

>PIC FILE= "C_1999202EN.000701.EPS">

För Konungariket Sverige

>PIC FILE= "C_1999202EN.000702.EPS">

For the United Kingdom of Great Britain and Northern Ireland

>PIC FILE= "C_1999202EN.000703.EPS">

(1) OJ L 225, 20.8.1990, p. 10.

(2) OJ C 26, 31.1.1996, p. 1.

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 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.Έγινε στις Βρυξέλλες, την εικοστή πέμπτη Μαΐου του έτους χίλια εννιακόσια 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-vingt-dix-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

>PIC FILE= "C_1999202EN.000901.EPS">

På Kongeriget Danmarks vegne

>PIC FILE= "C_1999202EN.000902.EPS">

Für die Bundesrepublik Deutschland

>PIC FILE= "C_1999202EN.000903.EPS">

Για την Ελληνική Δημοκρατία

>PIC FILE= "C_1999202EN.000904.EPS">

Por el Reino de España

>PIC FILE= "C_1999202EN.000905.EPS">

Pour la République française

>PIC FILE= "C_1999202EN.001001.EPS">

Thar ceann na hÉireann/For Ireland

>PIC FILE= "C_1999202EN.001002.EPS">

Per la Repubblica italiana

>PIC FILE= "C_1999202EN.001003.EPS">

Pour le Grand-Duché de Luxembourg

>PIC FILE= "C_1999202EN.001004.EPS">

Voor het Koninkrijk der Nederlanden

>PIC FILE= "C_1999202EN.001005.EPS">

Für die Republik Österreich

>PIC FILE= "C_1999202EN.001006.EPS">

Pela República Portuguesa

>PIC FILE= "C_1999202EN.001101.EPS">

Suomen tasavallan puolesta/För Republiken Finland

>PIC FILE= "C_1999202EN.001102.EPS">

För Konungariket Sverige

>PIC FILE= "C_1999202EN.001103.EPS">

For the United Kingdom of Great Britain and Northern Ireland

>PIC FILE= "C_1999202EN.001104.EPS">