Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises:artikel 9

Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises

Article 9

Geldend

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1.

The advisory commission referred to in Article 7(1) shall consist of, in addition to its Chairman;

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two representatives of each competent authority concerned; this number may be reduced to one by agreement between the competent authorities;

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an even number of independent persons of standing to be appointed by mutual agreement from the list of persons referred to in paragraph 4 or, in the absence of agreement, by the drawing of lots by the competent authorities concerned.

2.

When the independent persons of standing are appointed an alternate shall be appointed for each of them according to the rules for the appointment of the independent persons in case the independent persons are prevented from carrying out their duties.

3.

Where lots are drawn, each of the competent authorities may object to the appointment of any particular independent person of standing in any circumstance agreed in advance between the competent authorities concerned or in one of the following situations:

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where that person belongs to or is working on behalf of one of the tax administrations concerned;

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where that person has, or has had, a large holding in or is or has been an employee of or adviser to one or each of the associated enterprises;

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where that person does not offer a sufficient guarantee of objectivity for the settlement of the case or cases to be decided.

4.

The list of independent persons of standing shall consist of all the independent persons nominated by the Contracting States. For this purpose each Contracting State shall nominate five persons and shall inform the Secretary-General of the Council of the European Communities thereof.

Such persons must be nationals of a Contracting State and resident within the territory to which this Convention applies. They must be competent and independent.

The Contracting States may make alterations to the list referred to in the first subparagraph; they shall inform the Secretary-General of the Council of the European Communities thereof without delay.

5.

The representatives and independent persons of standing appointed in accordance with paragraph 1 shall elect a Chairman from among those persons of standing on the list referred to in paragraph 4, without prejudice to the right of each competent authority concerned to object to the appointment of the person of standing thus chosen in one of the situations referred to in paragraph 3.

The Chairman must possess the qualifications required for appointment to the highest judicial offices in his country or be a jurisconsult of recognized competence.

6.

The members of the advisory commission shall keep secret all matters which they learn as a result of the proceedings. The Contracting States shall adopt appropriate provisions to penalize any breach of secrecy obligations. They shall, without delay inform the Commission of the European Communities of the measures taken. The Commission of the European Communities shall inform the other Contracting States.

7.

The Contracting States shall take all necessary steps to ensure that the advisory commission meets without delay once cases are referred to it.

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