Double Taxation Relief (Taxes on Income)

L.N. 274 of 2013

INCOME TAX ACT

(CAP. 123)

Double Taxation Relief (Taxes on Income)

(Kingdom of Belgium) (Amendment) Order, 2013

IN exercise of the powers conferred by article 76 of the Income

Tax Act, the Minister of Finance, the Economy and Investment has

made the following order:-

The title of this Order is the Double Taxation Relief (Taxes Citation.

on Income) (Kingdom of Belgium) (Amendment) Order, 2013 and

this Order shall be read and construed as one with the Double

Taxation Relief (Taxes on Income) (Kingdom of Belgium) Order, S.L. 123.05

hereinafter referred to as "the principal order".

Article 2

PROTOCOL

AMENDING THE AGREEMENT

BETWEEN

THE STATE OF MALTA

AND

THE KINGDOM OF BELGIUM

FOR THE AVOIDANCE OF DOUBLE TAXATION

AND THE PREVENTION OF FISCAL EVASION,

AND THE PROTOCOL,

SIGNED AT BRUSSELS ON 28 JUNE 1974,

AS AMENDED BY THE SUPPLEMENTARY AGREEMENT

SIGNED AT BRUSSELS ON 23 JUNE 1993

THE GOVERNMENT OF MALTA

AND

THE GOVERNMENT OF THE KINGDOM OF BELGIUM,

DESIRING to amend the Agreement between the State of Malta and the

Kingdom of Belgium for the avoidance of double taxation and the prevention of

fiscal evasion, and the Protocol, signed at Brussels on 28 June 1974, as amended

by the supplementary Agreement signed at Brussels on 23 June 1993, (hereinafter

referred to as "the Agreement"),

HAVE AGREED as follows

ARTICLE I

The text of Article 26 of the Agreement is deleted and replaced by the

following

"1. The competent authorities of the Contracting States shall

exchange such information as is foreseeably relevant for carrying out the

provisions of this Agreement or to the administration or enforcement of the

domestic laws concerning taxes of every kind and description imposed by or

on behalf of the Contracting States, insofar as the taxation thereunder is not

contrary to the Agreement. The exchange of information is not restricted by

Articles 1 and 2.

2. Any information received under paragraph 1 by a Contracting

State shall be treated as secret in the same manner as information obtained

under the domestic laws of that State and shall be disclosed only to persons

or authorities (including courts and administrative bodies) concerned with

the assessment or collection of, the enforcement or prosecution in respect of,

the determination of appeals in relation to the taxes referred to in paragraph

1, or the oversight of the above. Such persons or authorities shall use the

information only for such purposes. They may disclose the information in

public court proceedings or in judicial decisions. Notwithstanding the

foregoing, information received by a Contracting State may be used for other

purposes when such information may be used for such other purposes under

the laws of both States and the competent authority of the supplying State

authorises such use.

It is hereby declared

Amemdments to

have effect.

(a) that the amendments to the principal order, as

specified in the Protocol set out in the Schedule to this Order

(hereinafter referred to as "the Protocol"), have been made with

the Government of the Kingdom of Belgium;

(b) that it is expedient that those amendments should

have effect following the entry into force of the Protocol and in

accordance with the relevant provisions of the Protocol;

(c)

that the Protocol shall enter into force on such date

as may be announced by notice in the Gazette.

In no case shall the provisions of paragraphs 1 and 2 be construed

so as to impose on a Contracting State the obligation

(a) to carry out administrative measures at variance with the

laws and administrative practice of that or of the other Contracting

State;

(b) to supply information which is not obtainable under the

laws or in the normal course of the administration of that or of the other

Contracting State;

(c) to supply information which would disclose any trade,

business, industrial, commercial or professional secret or trade process,

or information, the disclosure of which would be contrary to public

policy (ordre public).

If information is requested by a Contracting State in accordance

with the provisions of this Article, the other Contracting State shall use its

information gathering measures to obtain the requested information, even

though that other State may not need such information for its own tax

purposes. The obligation contained in the preceding sentence is subject to the

limitations of paragraph 3 of this Article but in no case shall such limitations

be construed to permit a Contracting State to decline to supply information

solely because it has no domestic interest in such information.

In no case shall the provisions of paragraph 3 of this Article be

construed to permit a Contracting State to decline to supply information

solely because the information is held by a bank, other financial institution,

trust, foundation, nominee or person acting in an agency or a fiduciary

capacity or because it relates to ownership interests in a person. In order to

obtain such information the tax administration of the requested Contracting

State shall have the power to ask for the disclosure of information and to

conduct investigations and hearings notwithstanding any contrary provisions

in its domestic tax laws.".

ARTICLE II

Each of the Contracting States shall notify the other Contracting State,

through diplomatic channels, of the completion of the procedures required by its

law for the bringing into force of this Protocol. The Protocol shall enter into force

on the date of the later of these notifications and its provisions shall have effect

a)

with respect to taxes due at source on income credited or payable

on or after January 1 of the year next following the year in which the

Protocol entered into force;

b)

with respect to other taxes charged on income of taxable periods

beginning on or after January 1 of the year next following the year in which

the Protocol entered into force;

c)

with respect to any other taxes imposed by or on behalf of the

Contracting States, on any other tax due in respect of taxable events taking

place on or after January 1 of the year next following the year in which the

Protocol entered into force.

ARTICLE III

This Protocol, which shall form an integral part of the Agreement, shall

remain in force as long as the Agreement remains in force and shall apply as long

as the Agreement itself is applicable.

IN WITNESS WHEREOF, the undersigned duly authorised thereto by their

respective governments, have signed this Protocol.

DONE in duplicate at Brussels, on this 19th day of January 2010, in the

English language.

FOR THE GOVERNMENT OF

FOR THE GOVERNMENT OF

MALTA

THE KINGDOM OF BELGIUM

TONIO FENECH

DIDIER REYNDERS

€0.36