S.L. 123.99 Art. 1Citation. Arrangements to have effect. 2 [ Council Estonia, the the Republic Republic of of Double Enterprises THE HIGH EUROPEAN Cyprus, the the Republic Slovak Convention on of profits of 23 July 1990 HAVE their HIS THE HER THE THE THE HIS THE THE THE THE THE THE HIS ROYAL THE THE HER THE THE THE T

The title of this Order is the Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises Order. It is hereby declared that -2.

(a) the arrangements specified in the Convention set out in the Schedule to this Order have been made with a view to affording relief from double taxation in connection with the adjustment of profits of associated enterprises;

(b) it is expedient that those arrangements should have effect;

(c) it is expedient that those arrangements be implemented and interpreted, where applicable, in terms of the Code of Conduct Convention adopted by the EU Council on 7th December, 2004 for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (90/436/EEC);

(d) the Convention set out in the Schedule to this Order has entered into force on the 1st November, 2006. S.L.123.99 PROFITS OF ASSOCIATED ENTERPRISES

SCHEDULE Regulation 2(a)

Convention on the accession of the Czech Republic, the Republic of Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, of Hungary, the Republic of Malta, the Republic of Poland, the Slovenia and the Slovak Republic to the Convention on the Elimination Taxation in Connection with the Adjustment of Profits of Associated (2005/C 160/01) CONTRACTING PARTIES TO THE TREATY ESTABLISHING THE COMMUNITY,

CONSIDERING that the Czech Republic, the Republic of Estonia, the Republic of Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, of Malta, the Republic of Poland, the Republic of Slovenia and the Republic in becoming members of the Union, undertook to accede to the the elimination of double taxation in connection with the adjustment associated enterprises (Arbitration Convention), signed in Brussels on and to the Protocol hereto, signed in Brussels on 25 May 1999, DECIDED to conclude this Convention and to this end have designated as Plenipotentiaries: MAJESTY THE KING OF THE BELGIANS, PRESIDENT OF THE CZECH REPUBLIC,

MAJESTY THE QUEEN OF DENMARK, PRESIDENT OF THE FEDERAL REPUBLIC OF GERMANY, PRESIDENT OF THE REPUBLIC OF ESTONIA,

PRESIDENT OF THE HELLENIC REPUBLIC, MAJESTY THE KING OF SPAIN, PRESIDENT OF THE FRENCH REPUBLIC, PRESIDENT OF IRELAND,

PRESIDENT OF THE ITALIAN REPUBLIC, PRESIDENT OF THE REPUBLIC OF CYPRUS, CABINET OF MINISTERS OF THE REPUBLIC OF LATVIA,

PRESIDENT OF THE REPUBLIC OF LITHUANIA, HIGHNESS THE GRAND DUKE OF LUXEMBOURG, PRESIDENT OF THE REPUBLIC OF HUNGARY,

PRESIDENT OF MALTA, MAJESTY THE QUEEN OF THE NETHERLANDS, FEDERAL PRESIDENT OF THE REPUBLIC OF AUSTRIA,

PRESIDENT OF THE REPUBLIC OF POLAND, PRESIDENT OF THE PORTUGUESE REPUBLIC, PRESIDENT OF THE REPUBLIC OF SLOVENIA,

THE PRESIDENT OF THE SLOVAK REPUBLIC, THE PRESIDENT OF THE REPUBLIC OF FINLAND,

THE GOVERNMENT OF THE KINGDOM OF SWEDEN, HER MAJESTY THE QUEEN OF THE UNITED KINGDOM BRITAIN AND NORTHERN IRELAND, WHO, meeting within the Committee of Permanent Representatives Member States to the European Union and having exchanged their found in good and due form,

HAVE AGREED AS FOLLOWS: Article 1

The Czech Republic, the Republic of Estonia, the Republic of Republic of Latvia, the Republic of Lithuania, the Republic of Republic of Malta, the Republic of Poland, the Republic of Slovenia Republic hereby accede to the Convention on the elimination of double connection with the adjustment of profits of associated enterprises, Brussels on 23 July 1990, with all the adjustments and amendments made Convention on the accession of the Republic of Austria, the Republic the Kingdom of Sweden to the Convention on the elimination of double connection with the adjustment of profits of associated enterprises, Brussels on 21 December 1995, and by the Protocol amending the Convention elimination of double taxation in connection with the adjustment associated enterprises, signed in Brussels on 25 May 1999. Article 2

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

1. in Article 2(2):

(a) the following subparagraph shall be inserted after subparagraph ‘(b) in the Czech Republic: - daň z příjmů fyzických osob, - daň z příjmů pràvnických osob;’

(b) subparagraph (b) shall become subparagraph (c) and shall by the following text: ‘(c) in Denmark: - indkomstskat til staten, - den kommunale indkomstskat, - den amtskommunale indkomstskat;’

(c) subparagraph (c) shall become subparagraph (d);

(d) the following subparagraph shall be inserted after subparagraph ‘(e) in the Republic of Estonia: - tulumaks;’

(e) subparagraph (d) shall become subparagraph (f);

(f) subparagraph (e) shall become subparagraph (g) and shall by the following text: ‘(g) in Spain: S.L.123.99 PROFITS OF ASSOCIATED ENTERPRISES

- Impuesto sobre la Renta de las Personas Físicas, - Impuesto sobre Sociedades, - Impuesto sobre la Renta de no Residentes;’ subparagraph (f) shall become subparagraph (h); subparagraph (g) shall become subparagraph (i); subparagraph (h) shall become subparagraph (j) and shall be replaced by following text: ‘(j) in Italy: - imposta sul reddito delle persone fisiche, - imposta sul reddito delle società, - imposta regionale sulle attività produttive;’ following subparagraphs shall be inserted after subparagraph (j): ‘(k) in the Republic of Cyprus: - Φóρoς Eισoδηματoς, - Εκτακτη Eισφoρα για τηv Αμυvα της Δημoκρατιας;

(l) in the Republic of Latvia: - uzņēmumu ienākuma nodoklis, - iedzīvotāju ienākuma nodoklis;

(m) in the Republic of Lithuania: - Gyventojų pajamų mokestis, - Pelno mokestis;’ subparagraph (i) shall become subparagraph (n); following subparagraphs shall be inserted after subparagraph (n): ‘(o) in the Republic of Hungary: - személyi jövedelemadó, - társasági adó, - osztalékadó;

(p) in the Republic of Malta: - taxxa fuq l-Income’; subparagraph (j) shall become subparagraph (q); subparagraph (k) shall become subparagraph (r); following subparagraph shall be inserted after subparagraph (r): ‘(s) in the Republic of Poland: - podatek dochodowy od osób fizycznych, - podatek dochodowy od osób prawnych;’ subparagraph (l) shall become subparagraph (t); following subparagraphs shall be inserted after subparagraph (t): ‘(u) in the Republic of Slovenia: - dohodnina, - davek od dobička pravnih oseb;

(v) in the Slovak Republic:

- Daň z príjmov právnických osôb, - Daň z príjmov fyzických osôb;’

(r) subparagraph (m) shall become subparagraph (w);

(s) subparagraph (n) shall become subparagraph (x) and shall by the following text: ‘(x) in Sweden: - statlig inkomstskatt, - kupongskatt, - kommunal inkomstskatt;’

(t) subparagraph (o) shall become subparagraph (y); 2. the following indents shall be added to Article 3(1):

‘ - in the Czech Republic: - Ministr financí or an authorised representative; - in the Republic of Estonia: - Rahandusminister or an authorised representative; - in the Republic of Cyprus: - Ο Υπoυργóς Οικovoμικωv or an authorised representative; - in the Republic of Latvia: - Valsts ieņēmumu dienests; - in the Republic of Lithuania: - Finansu ministras or an authorised representative; - in the Republic of Hungary: - a pénzügyminiszter or an authorised representative; - in the Republic of Malta: - il-Ministru responsabbli g]all-finanzi or an representative; - in the Republic of Poland: - Minister Finansów or an authorised representative; - in the Republic of Slovenia - Ministrstvo za finance or an authorised representative; - in the Slovak Republic: - Minister financií or an authorised representative;’ 3. in Article 3 (1), the indent:

‘ - in Italy: il Ministro delle Finanze or an authorised representative’, shall be replaced by the following: ‘ - in Italy: Il Capo del Dipartimento per le Politiche authorised representative’. Article 3

The Secretary-General of the Council of the European Union shall Governments of the Czech Republic, the Republic of Estonia, the S.L.123.99 PROFITS OF ASSOCIATED ENTERPRISES

Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, of Malta, the Republic of Poland, the Republic of Slovenia and the Republic a certified copy of:

Convention on the elimination of double taxation in connection with adjustment of profits of associated enterprises, Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on elimination of double taxation in connection with the adjustment of profits of associated enterprises, and

Protocol amending the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises, Dutch, English, French, Finnish, German, Greek, Irish, Italian, Spanish and Swedish languages. The text of the Convention on the double taxation in connection with the adjustment of profits of enterprises, of the Convention on the accession of the Republic of Republic of Finland and the Kingdom of Sweden to the Convention on of double taxation in connection with the adjustment of profits of enterprises, and of the Protocol amending the Convention on the double taxation in connection with the adjustment of profits of enterprises in the Czech, Estonian, Latvian, Lithuanian, Hungarian, Slovenian and Slovakian languages is set out in Annexes I to IX to Convention. The texts drawn up in the Czech, Estonian, Latvian, Lithuanian, Maltese, Polish, Slovenian and Slovakian languages shall be authentic conditions as the other texts of the Convention on the elimination of taxation in connection with the adjustment of profits of associated

Article 4 Convention shall be subject to ratification, acceptance or approval by the States. The instruments of ratification, acceptance or approval shall be the Secretary-General of the Council of the European Union.

Article 5 Convention shall enter into force, as between the Contracting States which accepted or approved it, on the first day of the third month following the last instrument of ratification, acceptance or approval by these

Article 6

Secretary-General of the Council of the European Union shall notify all of:

deposit of each instrument of ratification, acceptance or approval; dates of entry into force of this Convention between the States that have ratified, accepted or approved it.

Article 7 Convention, drawn up in a single original in the Czech, Danish, Dutch, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Lithuanian, Maltese, Polish, Portuguese, Slovenian, Slovakian, Spanish and languages, all twenty-one texts being equally authentic, shall be deposited in the archives of the General Secretariat of the Council of the European Secretary-General shall transmit a certified copy to the Governments signatory State.

Done at Brussels on the eighth day of December in the year two thousand