Einde inhoudsopgave
Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises
Article 3
Geldend
Geldend vanaf 01-07-2008
- Bronpublicatie:
23-06-2008, PbEU 2008, L 174 (uitgifte: 01-01-2008, regelingnummer: 2008/492/EG)
- Inwerkingtreding
01-07-2008
- Bronpublicatie inwerkingtreding:
23-06-2008, PbEU 2008, L 174 (uitgifte: 01-01-2008, regelingnummer: 2008/492/EG)
- Vakgebied(en)
Internationaal belastingrecht (V)
Ondernemingsrecht / Jaarrekeningenrecht
Europees belastingrecht (V)
1.
For the purposes of this Convention: ‘competent authority’ shall mean:
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in Belgium: De Minister van Financiën or an authorized representative,
Le Ministre des Finances or an authorized representative,
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in Denmark: Skatteministeren or an authorized representative,
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in Germany: Der Bundesminister der Finanzen or an authorized representative,
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in Greece: Ο Υπουργός των Οικονομικών or an authorized representative,
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in Spain: El Ministro de Economía y Hacienda or an authorized representative,
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in France: Le Ministre chargé du budget or an authorized representative,
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in Ireland: The revenue Commissioners or an authorized representative,
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in Italy: Il Ministro delle Finanze or an authorized representative,
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in Luxembourg: Le Ministre des Finances or an authorized representative,
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in the Netherlands: De Minister van Financiën or an authorized representative,
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in Portugal: O Ministro das Finanças or an authorized representative,
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in the United Kingdom: The Commissioners of Inland Revenue or an authorized representative.
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in Bulgaria: Министъра на финансите или негов упълномощен представител,
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in Romania: Preşedintele Agenţiei Naţionale de Administrare Fiscalǎ sau un reprezentant autorizat.
2.
Any term not defined in this Convention shall, unless the context otherwise requires, have the meaning which it has under the double taxation convention between the States concerned.