15 JULI 2008. - Wet houdende instemming met de Overeenkomst tussen de Regering van het Koninkrijk België en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting inzake belastingen naar het inkomen, en met het Protocol, ondertekend te Singapore op 6 november 2006 (1) (2)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
De Kamers hebben aangenomen en Wij bekrachtigen hetgeen volgt :
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 77 van de Grondwet.
Art. 2. De Overeenkomst tussen de Regering van het Koninkrijk België en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting inzake belastingen naar het inkomen, en het Protocol, ondertekend te Singapore op 6 november 2006, zullen volkomen gevolg hebben.
Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal worden bekleed en door het Belgisch Staatsblad zal worden bekendgemaakt.
Gegeven te Brussel, 15 juli 2008.
ALBERT
Van Koningswege :
De Minister van Buitenlandse Zaken,
K. DE GUCHT
De Minister van Financiën,
D. REYNDERS
Met 's Lands zegel gezegeld :
De Minister van Justitie,
J. VANDEURZEN
_______
Nota's
(1) Zitting 2007-2008.
Senaat.
Documenten. - Ontwerp van wet ingediend op 13 maart 2008, nr. 4-638/1. - Verslag, nr. 4-638/2.
Parlementaire Handelingen. - Bespreking. Vergadering van 8 mei 2008. - Stemming. Vergadering van 8 mei 2008.
Kamer van volksvertegenwoordigers.
Documenten. - Ontwerp overgezonden door de Senaat, nr. 52-1155/1. - Tekst aangenomen in plenaire vergadering en aan de Koning ter bekrachtiging voorgelegd, nr. 52-1155/2.
Parlementaire Handelingen. - Bespreking. Vergadering van 19 juni 2008. - Stemming. Vergadering van 19 juni 2008.
(2) Overeenkomstig haar artikel 29 treedt deze Overeenkomst in werking op 27 november 2008.
Agreement between the Government of the Kingdom of Belgium and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
The Government of the Kingdom of Belgium
and
The Government of the Republic of Singapore,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows :
Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
Taxes Covered
-
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
-
There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
-
The existing taxes to which the Agreement shall apply are in particular :
(a) in the case of Singapore :
- the income tax
(hereinafter referred to as « Singapore tax »);
(b) in the case of Belgium :
(i) the individual income tax;
(ii) the corporate income tax;
(iii) the income tax on legal entities;
(iv) the income tax on non-residents;
including the prepayments and the surcharges on these taxes and prepayments;
(hereinafter referred to as « Belgian tax »).
-
The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
Article 3
General Definitions
-
For the purposes of this Agreement, unless the context otherwise requires :
(a) 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 within which the Kingdom of Belgium, in accordance with international law, exercises sovereign rights or jurisdiction;
(b) the term « Singapore » means the Republic of Singapore and when used in a geographical sense, the term « Singapore » includes the territorial waters of Singapore and any area extending beyond the limits of the territorial waters of Singapore, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Singapore and in accordance with international law as an area over which Singapore has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;
(c) the term « person » includes an individual, a company and any other body of persons;
(d) the term « company » means any body corporate or any entity that is treated as a body corporate for tax purposes in the Contracting State of which it is a resident;
(e) the terms « enterprise of a Contracting State » and « enterprise of the other Contracting State » mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
(f) the term « international traffic » means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(g) the term « competent authority » means :
(i) in the case of Belgium, the Minister of Finance or his authorised representative, and
(ii) in the case of Singapore, the Minister for Finance or his authorised representative;
(h) the term « national », in relation to a Contracting State, means :
(i) any individual possessing the nationality of that Contracting State;
(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State.
-
As regards the application of the Agreement at any time by a Contracting State, 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 State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4
Resident
-
For the purposes of this Agreement, the term « resident of a Contracting State » means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof or any statutory body.
-
Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows :
(a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
(d) in any other case, the competent authorities of the Contracting States shall settle the question by mutual agreement.
-
Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. If its place of effective management cannot be determined, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Article 5
Permanent Establishment
-
For the purposes of this Agreement, the term « permanent establishment » means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
-
The term « permanent establishment » includes especially :
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
-
The term « permanent establishment » also includes :
(a) a building site, a construction, installation or assembly project, or supervisory activities connected therewith, but only where such site, project or activities last for more than 12 months;
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the other Contracting State for a period or periods aggregating more than 183 days in any twelve month period commencing or ending in the taxable period concerned.
-
Notwithstanding the preceding provisions of this Article, the term « permanent establishment » shall be deemed not to include :
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of...
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