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28 FEVRIER 2014. - Loi portant assentiment à l'Accord entre le Royaume de Belgique et Antigua-et-Barbuda en vue de l'échange de renseignements en matière fiscale, fait à Bruxelles le 7 décembre 2009 (1)(2)(3)

As Enacted (Moniteur belge) Cited in Related
Vincent

PHILIPPE, Roi des Belges,

A tous, présents et à venir, Salut.

Les Chambres ont adopté et Nous sanctionnons ce qui suit :

Article 1er. La présente loi règle une matière visée à l'article 77 de la Constitution.à Bruxelles le 7 décembre 2009, sortira son plein et entier effet.

Art. 2. L'Accord entre le Royaume de Belgique et Antigua-et-Barbuda en vue de l'échange de renseignements en matière fiscale, fait à Bruxelles le 7 décembre 2009, sortira son plein en entier effet.

Promulguons la présente loi, ordonnons qu'elle soi revêtue du sceau de l'Etat et publiée par le Moniteur belge.

Donné à Bruxelles, le 28 février 2014.

PHILIPPE

Par le Roi :

Le vice-premier ministre et ministre des Affaires étrangères,

D. REYNDERS

Le ministre des Finances,

K. GEENS

Scellé du sceau de l'Etat :

La Ministre de la Justice,

Mme A. TURTELBOOM

_______

Notes

(1) Sénat (www.senate.be) : Documents : 5-2255 - Annales du Sénat : 7/11/2013

Chambre des représentants (www.lachambre.be) : Documents : 53-3121 - Compte rendu intégral : 19/12/2013

(2) Voir le Décret de la Communauté flamande/de la Région flamande du 7 juin 2013 (Moniteur belge du 3 juillet 2013), Décret de la Communauté française du 4 décembre 2014 (Moniteur belge du 30 décembre 2014), Décret de la Communauté germanophone du 24 juin 2013 (Moniteur belge du 25 juillet 2013), Décret de la Région wallonne du 13 novembre 2014 (Moniteur belge du 21 novembre 2014) Ordonnance de la Région Bruxelles-Capitale du 7 novembre 2013 (Moniteur belge du 19 novembre 2013).

(3) Date d'entrée en vigueur : 09/11/2017.

AGREEMENT

BETWEEN

THE KINGDOM OF BELGIUM

AND

ANTIGUA AND BARBUDA

FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

THE GOVERNMENT OF THE KINGDOM OF BELGIUM

AND

THE GOVERNMENT OF ANTIGUA AND BARBUDA,

DESIRING to facilitate the exchange of information with respect to taxes,

HAVE AGREED as follows :

Article 1

Object and Scope of the Agreement

The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.

Article 2

Jurisdiction

A Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdiction.

Article 3

Taxes Covered

  1. The taxes which are the subject of this Agreement are

    1. in the case of Antigua and Barbuda : taxes of every kind and description, including customs duties;

    ii) in the case of Belgium : taxes of every kind and description, including customs duties, imposed by or on behalf of the Federal Government.

  2. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes if the competent authorities of the Contracting Parties so agree. Furthermore, the taxes covered may be expanded by mutual agreement of the Contracting Parties in the form of an exchange of letters. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.

    Article 4

    Definitions

  3. For the purposes of this Agreement, unless otherwise defined :

    1. the term "Contracting Party" means Antigua and Barbuda or Belgium as the context requires;

    2. the term "Antigua and Barbuda" means the State of Antigua and Barbuda and the territorial waters thereof;

    3. the term "Belgium" means the Kingdom of Belgium; used in a geographical sense, it means the territory of the Kingdom of Belgium, including the territorial sea and any other area in the sea and in the air within which the Kingdom of Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction;

    4. the term "competent authority" means

    5. in the case of Antigua and Barbuda, the Minister of Finance or an authorised representative of the Minister;

      ii) in the case of Belgium, the Minister of Finance or his authorised representative;

    6. the term "person" includes an individual, a company and any other body of persons;

    7. the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;

    8. the term "publicly traded company" means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold "by the public" if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;

    9. the term "principal class of shares" means the class or classes of shares representing a majority of the voting power and value of the company;

    10. the term "recognised stock exchange" means any stock exchange agreed upon by the competent authorities of the Contracting Parties;

    11. the term "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form. The term "public collective investment fund or scheme" means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed "by the public" if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;

    12. the term "tax" means any tax to which the Agreement applies;

    13. the term "applicant Party" means the Contracting Party requesting information;

    14. the term "requested Party" means the Contracting Party requested to provide information;

    15. the term "information gathering measures" means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;

    16. the term "information" means any fact, statement or record in any form whatever;

    17. the term "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party;

    18. the term " criminal laws" means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes.

  4. As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.

    Article 5

    Exchange of Information Upon Request

  5. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party.

  6. If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to provide the applicant Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes.

  7. If specifically requested by the competent authority of an applicant Party, the competent authority of the requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records.

  8. Each Contracting Party shall ensure that its competent authorities for the purposes specified in Article 1 of the Agreement, have the authority to obtain and provide upon request :

    1. information held by banks, other financial institutions, and any person acting in an...

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