Convention 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:Article 2

Article 2

Geldend

Documentgegevens:

Geldend vanaf 01-05-1999

Bronpublicatie:: 21-12-1995, PbEG 1996, C 26 (uitgifte: 31-01-1996, kamerstukken/regelingnummer: -)
Inwerkingtreding: 01-05-1999
Bronpublicatie inwerkingtreding:: 20-04-1999, Trb. 1999, 69 (uitgifte: 01-01-1999, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal publiekrecht / Verdragenrecht
Internationaal belastingrecht (V)

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

1.

In Article 2 (2):

(a)

subparagraph (k) shall become subparagraph (l):

(b)

the following subparagraph (k)shall be added after subparagraph (j):

(k)

in Austria:

—: Einkommensteuer,
—: Körperschaftsteuer;

;

(c)

subparagraph (l) shall become subparagraph (o);

(d)

the following subparagraphs (m) and (n) shall be added after subparagraph (l):

(m)

in Finland:

—: valtion tuloverot/de statliga inkomstskatterna,
—: yhteisöjen tulovero/inkomstskatten för samfund,
—: kunnallisvero/kommunalskatten,
—: kirkollisvero/kyrkoskatten,
—: korkotulon lähdevero/källskatten å ränteinkomst,
—: rajoitetusti verovelvollisen lähdevero/källskatten för begränsat skattskyldig;

(n)

in Sweden:

—: statliga inkomstskatten,
—: kupongskatten,
—: kommunala inkomstskatten,
—: lagen om expansionsmedel;

2.

The following shall be added to Article 3 (1):

—: in Austria:
Der Bundesminister für Finanzen or an authorized representative,

—: in Finland:
Valtiovarainministeriö or an authorized representative,
Finansministeriet or an authorized representative,

—: in Sweden:
Finansministern or an authorized representative;