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
Date: 1999-05-25
Institutions: Austria, Belgium, Denmark, Finland, France, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden, United Kingdom
Subjects: corporation tax, double taxation, profit, restrictive trade practice, tax exemption, tax on profits of self-employment

16.7.1999

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Official Journal of the European Communities

C 202/1

(Acts adopted pursuant to Title VI of the Treaty on European Union)

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 (cid:145)Arbitration Convention(cid:146)),

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 Crist(cid:243)bal Ricardo MONTORO MORENO
State Secretary for Economic Affairs;

THE FRENCH REPUBLIC:

Mr Dominique STRAUSS-KAHN
Minister for Economic Affairs, Finance and Industry;

(1) OJ L 225, 20.8.1990, p. 10.
(2) OJ C 26, 31.1.1996, p. 1.

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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 Gabriºl (Willem) VERMEEND
State Secretary for Finance;

THE REPUBLIC OF AUSTRIA:

Mr Rudolf EDLINGER
Federal Minister for Finance;

THE PORTUGUESE REPUBLIC:

Mr Ant(cid:243)nio Luciano Pacheco DE SOUSA FRANCO
Minister for Finance;

THE REPUBLIC OF FINLAND:

Mr Sauli NIINIST(cid:214)
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

Article 2

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:

(cid:145)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.(cid:146)

This Protocol shall be subject to ratification, acceptance
1.
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.

The Secretary-General of the Council of the European

2.
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.

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Article 3

presented within the time specified in Article 6(1) of
Arbitration Convention.

the

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

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 bekr(cid:230)ftelse heraf har undertegnede befuldm(cid:230)gtigede underskrevet denne protokol.

Zu urkund dessen haben die unterzeichneten Bevollm(cid:228)chtigten ihre Unterschriften unter dieses Protokoll
gesetzt.

Re p(cid:223)rsxrg sxm amxs(cid:221)qx, oi tpocecqall(cid:221)moi pkgqeno(cid:253)rioi tp(cid:221)cqawam so paq(cid:252)m pqxs(cid:252)jokko.

In witness whereof the undersigned Plenipotentiaries have signed this Protocol.

En foi de quoi, les plØnipotentiaires rØunis au sein du Conseil ont apposØ leur signature au bas du prØsent
protocole.

DÆ fhianœ sin, chuir na LÆnchumhachtaigh th(cid:237)os-s(cid:237)nithe a lÆmh leis an bPr(cid:243)tacal 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 fØ do que os plenipotenciÆrios apuseram as suas assinaturas, no final do presente protocolo.

T(cid:228)m(cid:228)n vakuudeksi t(cid:228)ysivaltaiset edustajat ovat allekirjoittaneet t(cid:228)m(cid:228)n p(cid:246)yt(cid:228)kirjan.

Till bevis h(cid:228)rp(cid:229) har de befullm(cid:228)ktigade, f(cid:246)rsamlade i r(cid:229)det, undertecknat detta protokoll.

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

Udf(cid:230)rdiget i Bruxelles den femogtyvende maj nitten hundrede og nioghalvfems.

Geschehen zu Br(cid:252)ssel am f(cid:252)nfundzwanzigsten Mai neunzehnhundertneunundneunzig.

‚cime rsiy Bqtn(cid:221)kkey, sgm eijors(cid:222) p(cid:221)lpsg La(cid:192)ot sot (cid:221)soty v(cid:223)kia emmiaj(cid:252)ria emem(cid:222)msa emm(cid:221)a.

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

Fait (cid:224) Bruxelles, le vingt-cinq mai mil neuf cent quatre-vingt-dix-neuf.

Arna dhØanamh sa BhruisØil ar an gcœigiœ lÆ is fiche de Bhealtaine sa bhliain m(cid:237)le naoi gcØad n(cid:243)cha 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 Brysseliss(cid:228) kahdentenakymmenenten(cid:228)viidenten(cid:228) p(cid:228)iv(cid:228)n(cid:228) toukokuuta vuonna tuhatyhdeks(cid:228)nsataayh-
deks(cid:228)nkymment(cid:228)yhdeks(cid:228)n.

Utf(cid:228)rdat i Bryssel den tjugofemte maj nittonhundranittionio.

Pour le Royaume de Belgique

Voor het Koninkrijk Belgiº

F(cid:252)r das K(cid:246)nigreich Belgien

P(cid:229) Kongeriget Danmarks vegne

F(cid:252)r die Bundesrepublik Deutschland

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Cia sgm Ekkgmij(cid:222) Dglojqas(cid:223)a

Por el Reino de Espaæa

Pour la RØpublique fran(cid:231)aise

Thar ceann na h(cid:201)ireann

For Ireland

Per la Repubblica italiana

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Official Journal of the European Communities

16.7.1999

Pour le Grand-DuchØ de Luxembourg

Voor het Koninkrijk der Nederlanden

F(cid:252)r die Republik (cid:214)sterreich

Pela Repœblica Portuguesa

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Suomen tasavallan puolesta

F(cid:246)r Republiken Finland

F(cid:246)r Konungariket Sverige

For the United Kingdom of Great Britain and Northern Ireland

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

FINAL ACT

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
(cid:145)Arbitration Convention(cid:146)), 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.

Udf(cid:230)rdiget i Bruxelles den femogtyvende maj nitten hundrede og nioghalvfems.

Geschehen zu Br(cid:252)ssel am f(cid:252)nfundzwanzigsten Mai neunzehnhundertneunundneunzig.

‚cime rsiy Bqtn(cid:221)kkey, sgm eijors(cid:222) p(cid:221)lpsg La(cid:192)ot sot (cid:221)soty v(cid:223)kia emmiaj(cid:252)ria emem(cid:222)msa emm(cid:221)a.

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

Fait (cid:224) Bruxelles, le vingt-cinq mai mil neuf cent quatre-vingt-dix-neuf.

Arna dhØanamh sa BhruisØil ar an gcœigiœ lÆ is fiche de Bhealtaine sa bhliain m(cid:237)le naoi gcØad n(cid:243)cha 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 Brysseliss(cid:228) kahdentenakymmenenten(cid:228)viidenten(cid:228) p(cid:228)iv(cid:228)n(cid:228) toukokuuta vuonna tuhatyhdeks(cid:228)nsataayh-
deks(cid:228)nkymment(cid:228)yhdeks(cid:228)n.

Utf(cid:228)rdat i Bryssel den tjugofemte maj nittonhundranittionio.

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Official Journal of the European Communities

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Pour le Royaume de Belgique

Voor het Koninkrijk Belgiº

F(cid:252)r das K(cid:246)nigreich Belgien

P(cid:229) Kongeriget Danmarks vegne

F(cid:252)r die Bundesrepublik Deutschland

Cia sgm Ekkgmij(cid:222) Dglojqas(cid:223)a

Por el Reino de Espaæa

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Official Journal of the European Communities

16.7.1999

Pour la RØpublique fran(cid:231)aise

Thar ceann na h(cid:201)ireann

For Ireland

Per la Repubblica italiana

Pour le Grand-DuchØ de Luxembourg

Voor het Koninkrijk der Nederlanden

F(cid:252)r die Republik (cid:214)sterreich

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Pela Repœblica Portuguesa

Suomen tasavallan puolesta

F(cid:246)r Republiken Finland

F(cid:246)r Konungariket Sverige

For the United Kingdom of Great Britain and Northern Ireland