24 AOUT 2001. - Loi portant assentiment à l'Accord entre le Royaume de Belgique et le Royaume d'Arabie Saoudite portant sur des exemptions réciproques en matière d'impôts sur le revenu et sur les bénéfices, de droits d'importation et de sécurité sociale dans le cadre de l'exercice du transport aérien en trafic international et annexe A, signés à Riyadh le 22 févier 1997 (1) (2)
ALBERT II, 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 vusée à l'article 77 de la Constitution.
Art. 2. L'Accord entre le Royaume de Belgique et le Royaume d'Arabie Saoudite portant sur des exemptions réciproques en matière d'impôts sur le revenu et sur les bénéfices, de droits d'importation et de sécurité sociale dans le cadre de l'exercice du transport aérien en trafic international et l'Annexe A, signés à Riyadh le 22 février 1997 sortiront leur plein et entier effet.
Promulguons la présente loi, ordonnons qu'elle soit revêtue du sceau de l'Etat et publiée par le Moniteur belge.
Donné à Bruxelles, le 24 août 2001.
ALBERT
Par le Roi :
Le Ministre des Affaires étrangères,
L. MICHEL
Le Ministre des Finances,
D. REYNDERS
La Ministre adjointe au Ministre des Affaires étrangères,
Mme A. NEYTS-UYTTEBROECK
Vu et scellé du sceau de l'Etat :
Le Ministre de la Justice,
M. VERWILGHEN
_______
Note
(1) Session 2000-2001.
Sénat.
Documents. - Projet de loi déposé le 20 février 2001, n° 2-665/1. - Rapport, n° 2-665/2.
Annales parlementaires. - Discussion et vote. Séance du 3 mai 2001.
Chambre.
Document. - Projet transmis par le Sénat, n° 50-1234/1.
Annales parlementaires. - Discussion et vote. Séance du 14 juin 2001.
(2) Cet Accord est entré en vigueur le 14 novembre 2001.
Agreement between the Kingdom of Belgium and the Kingdom of Saudi Arabia on reciprocal exemptions with respect to taxes on income and profits, import taxes and social security, relating to the exercise of air transport in international traffic
The Government of the Kingdom Of Belgium
and
The Government of the Kingdom Of Saudi Arabia,
Desiring to conclude an Agreement on reciprocal exemptions with respect to taxes on income and profits, import taxes and social security relating to the exercise of air transport in international traffic,
Have agreed as follows :
PART I
Article 1
Definitions
-
In this Agreement, unless the context otherwise requires :
(a) the terms "a Contracting State" and "the other Contracting State" mean the Kingdom of Belgium or the Kingdom of Saudi Arabia, as the case may be;
(b) the term "air transport enterprise of a Contracting State" means :
(i) in the case of the Kingdom of Belgium,
Sabena S.A.,
(ii) in the case of the Kingdom of Saudi Arabia,
Saudi Arabian Airlines Corporation,
or any other air transport enterprise which will be designated as "designated airline" in accordance with the provisions of the Air Transport Agreement between the Kingdom of Belgium and the Kingdom of Saudi Arabia signed at Riyadh on April 13, 1986, corresponding to Shaban 4th, 1406 H;
(c) the term "exercise of air transport" means the operational activity of transportation by air of persons, animals, goods and mail, including sale of tickets and similar documents used for the purpose of transport;
(d) the term "international traffic" means any transport by aircraft, owned, leased or chartered, operated by an enterprise of a Contracting State, except when such transport is made solely between places in the other Contracting State;
(e) the term "competent authority" means :
(i) in the case of the Kingdom of Belgium, the Minister of Finance or his authorised representative, or the Minister who is responsible for the Administration of the legislation specified in Article 6, as the case may be;
(ii) in the case of the Kingdom of Saudi Arabia, the Ministry of Finance and National Economy;
(f) the term "import taxes" means :
(i) in the case of the Kingdom of Belgium, customs duties, excise taxes and value added tax;
(ii) in the case of the Kingdom of Saudi Arabia, customs duties.
-
For the purpose of Part III of this Agreement :
(a) the term "territory" means :
(i) as regards the Kingdom of Belgium : the territory of the Kingdom of
Belgium;
(ii) as regards the Kingdom of Saudi Arabia : the territory of the Kingdom of Saudi Arabia;
(b) the term "national" means :
(i) as regards Belgium : a person of Belgian nationality;
(ii) as regards Saudi Arabia : a person of the nationality of Saudi Arabia;
(c) the term "employee" means : the employed persons or persons deemed equivalent to employed persons, as established by the respective legislations.
PART II
Article 2
Taxes covered
-
This Agreement shall apply to taxes on income and profits imposed in each Contracting State irrespective of the manner in which they are levied.
-
There shall be regarded as taxes on income and profits all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.
-
The existing taxes to which the Agreement shall apply are in particular :
(a) in the case of the Kingdom of Belgium, the income tax on non-residents or the individual income tax, as the case may be, including the prepayments and surcharges on these taxes;
(b) in the case of the Kingdom of Saudi Arabia, the income tax.
-
The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the taxes mentioned in paragraph 3.
-
The Agreement shall also apply to import taxes imposed in each Contracting State.
Article 3
Tax exemption
-
Income and profits derived by an air transport enterprise of a Contracting State from the exercise of air transport in international traffic shall be exempt from tax in the other Contracting State.
-
The provisions of paragraph 1 shall also apply to income and profits derived by an air transport enterprise of a Contracting State from its participation in a pool, a joint business or an international operating agency.
Article 4
Remuneration for dependent personal services
Remuneration derived by an employee of an air transport enterprise of a Contracting State in respect of an employment exercised in an office of this enterprise situated in the other Contracting State shall be exempt from tax in that other State for a period of 10 years from his first arrival in that other State, provided he is a national of the first-mentioned State and he was not a resident of the other...
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