Aanhef

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 (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,

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 Huns Eichel

Federal 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: