Convention on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, The Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises:Article 2

Convention on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, The Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

Article 2

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

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)

the following subparagraph shall be inserted after subparagraph (a):

(b)

in the Czech Republic:

—

daň z příjmů fyzických osob,

—

daň z příjmů právnických osob; ’

(b)

subparagraph (b) shall become subparagraph (c) and shall be replaced 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 (d):

(e)

in the Republic of Estonia:

—

tulumaks; ’

(e)

subparagraph (d) shall become subparagraph (f);

(f)

subparagraph (e) shall become subparagraph (g) and shall be replaced by the following text:

(g)

in Spain:

—

Impuesto sobre la Renta de las Personas Físicas,

—

Impuesto sobre Sociedades,

—

Impuesto sobre la Renta de no Residentes; ’

(g)

subparagraph (f) shall become subparagraph (h);

(h)

subparagraph (g) shall become subparagraph (i);

(i)

subparagraph (h) shall become subparagraph (j) and shall be replaced by the following text:

(j)

in Italy:

—

imposta sul reddito delle persone fisiche,

—

imposta sul reddito delle società,

—

imposta regionale sulle attività produttive; ’

(j)

the following subparagraphs shall be inserted after subparagraph (j):

(k)

in the Republic of Cyprus:

—

Φόρος, Εισοδήματος,

—

Ἑκτακτη Εισφορά για τηυ Ἁμυνα της Δημοκρατίας;

(l)

in the Republic of Latvia:

—

uzņēmumu ienākuma nodoklis,

—

iedzīvotāju ienākuma nodoklis;

(m)

in the Republic of Lithuania:

—

Gyventojų pajamų mokestis,

—

Pelno mokestis; ’

(k)

subparagraph (i) shall become subparagraph (n);

(l)

the 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; ’

(m)

subparagraph (j) shall become subparagraph (q);

(n)

subparagraph (k) shall become subparagraph (r);

(o)

the following subparagraph shall be inserted after subparagraph (r):

(s)

in the Republic of Poland:

—

podatek dochodowy od osób fizycznych,

—

podatek dochodowy od osób prawnych; ’

(p)

subparagraph (l) shall become subparagraph (t);

(q)

the 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 be replaced 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 Υπουργός Οικονομικὡν 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 għall-finanzi or an authorised 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 Fiscali or an authorised representative

.

Deze functie is alleen te gebruiken als je bent ingelogd.