Par Daudzpusējo konvenciju nodokļu bāzes samazināšanas un peļņas novirzīšanas novēršanas pasākumu ieviešanai attiecībā uz nodokļu konvencijām

Saeima ir pieņēmusi un Valsts prezidents izsludina šādu likumu: Par Daudzpusējo konvenciju nodokļu bāzes samazināšanas un peļņas novirzīšanas novēršanas pasākumu ieviešanai attiecībā uz nodokļu konvencijām 1. pants. Daudzpusējā konvencija nodokļu bāzes samazināšanas un peļņas novirzīšanas novēršanas pasākumu ieviešanai attiecībā uz nodokļu konvencijām (turpmāk — Konvencija) ar šo likumu tiek pieņemta un apstiprināta. 2 2. pants. Konvencijas normas tiek piemērotas attiecībā uz šā likuma pielikuma 1. tabulā minētajiem Latvijas Republikas starptautiskajiem divpusējiem līgumiem par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu (turpmāk — līgumi). 3 3. pants. Saskaņā ar Konvencijas 3. panta 5. punkta "a" apakšpunktu Latvijas Republika pilnībā nepiemēros Konvencijas 3. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 4 4. pants. Saskaņā ar Konvencijas 4. panta 3. punkta "a" apakšpunktu Latvijas Republika pilnībā nepiemēros Konvencijas 4. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 5 5. pants. Saskaņā ar Konvencijas 5. panta 8. punktu Latvijas Republika pilnībā nepiemēros Konvencijas 5. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 6 6. pants. Saskaņā ar Konvencijas 6. panta 5. punktu Latvijas Republika Konvencijas 6. panta 1. punkta preambulas tekstu piemēros papildus esošajai preambulai attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 7 7. pants. Saskaņā ar Konvencijas 7. panta 17. punkta "a" apakšpunktu Latvijas Republika Konvencijas 7. panta 1. punktu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem piemēros tiktāl, ciktāl attiecīgie šo līgumu noteikumi, ja tādi ir, nav saderīgi ar minēto Konvencijas normu. 8 8. pants. Saskaņā ar Konvencijas 8. panta 3. punkta "a" apakšpunktu Latvijas Republika pilnībā nepiemēros Konvencijas 8. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 9 9. pants. Saskaņā ar Konvencijas 9. panta 6. punkta "a" apakšpunktu Latvijas Republika nepiemēros Konvencijas 9. panta 1. punktu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 10 10. pants. Saskaņā ar Konvencijas 10. panta 5. punkta "a" apakšpunktu Latvijas Republika pilnībā nepiemēros Konvencijas 10. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 11 11. pants. Saskaņā ar Konvencijas 11. panta 3. punkta "a" apakšpunktu Latvijas Republika pilnībā nepiemēros Konvencijas 11. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 12 12. pants. Saskaņā ar Konvencijas 12. panta 4. punktu Latvijas Republika pilnībā nepiemēros Konvencijas 12. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 13 13. pants. Saskaņā ar Konvencijas 13. panta 6. punkta "a" apakšpunktu Latvijas Republika pilnībā nepiemēros Konvencijas 13. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 14 14. pants. Saskaņā ar Konvencijas 14. panta 3. punkta "a" apakšpunktu Latvijas Republika pilnībā nepiemēros Konvencijas 14. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 15 15. pants. Saskaņā ar Konvencijas 15. panta 2. punktu Latvijas Republika pilnībā nepiemēros Konvencijas 15. pantu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 16 16. pants. Saskaņā ar Konvencijas 16. panta 5. punkta "a" apakšpunktu Latvijas Republika nepiemēros Konvencijas 16. panta 1. punkta pirmo teikumu attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem. 17 17. pants. Saskaņā ar Konvencijas 16. panta 5. punkta "a" apakšpunktu Latvijas Republika attiecībā uz visiem šā likuma pielikuma 1. tabulā minētajiem līgumiem piemēros turpmāk minēto procedūru. Ja persona uzskata, ka Latvijas Republikas vai šā likuma pielikuma 1. tabulā minētā līguma līgumslēdzējas jurisdikcijas rīcības rezultātā personai nodokļi tiek uzlikti vai varētu tikt uzlikti neatbilstoši attiecīgā līguma noteikumiem, un saskaņā ar šā līguma noteikumiem iesniedz sūdzību izskatīšanai Latvijas Republikas kompetentajai iestādei, tad lietās, kurās Latvijas Republikas kompetentā iestāde uzskata nodokļu maksātāja sūdzību par nepamatotu, tā informē otras līgumslēdzējas puses jurisdikcijas kompetento iestādi un, ja nepieciešams, konsultējas ar to minētajā jautājumā. 18 18. pants. Saskaņā ar Konvencijas 16. panta 6. punkta "b" apakšpunkta "ii" klauzulu Latvijas Republika nepiemēros Konvencijas 16. panta 1. punkta otro teikumu attiecībā uz visiem šā likuma pielikuma 2. tabulā minētajiem līgumiem. 19 19. pants. Saskaņā ar Konvencijas 16. panta 6. punkta "b" apakšpunkta "i" klauzulu Latvijas Republika piemēros Konvencijas 16. panta 1. punkta otro teikumu attiecībā uz visiem šā likuma pielikuma 3. tabulā minētajiem līgumiem tiktāl, ciktāl attiecīgie šo līgumu noteikumi, ja tādi ir, nav saderīgi ar minēto Konvencijas normu. 20 20. pants. Saskaņā ar Konvencijas 16. panta 6. punkta "c" apakšpunkta "i" klauzulu Latvijas Republika piemēros Konvencijas 16. panta 2. punkta pirmo teikumu attiecībā uz šā likuma pielikuma 4. tabulā minēto līgumu ar nosacījumu, ka arī otras līgumslēdzējas puses jurisdikcija būs iesniegusi atbilstošu paziņojumu attiecībā uz Latvijas Republiku. 21 21. pants. Saskaņā ar Konvencijas 16. panta 6. punkta "c" apakšpunkta "ii" klauzulu Latvijas Republika piemēros Konvencijas 16. panta 2. punkta otro teikumu attiecībā uz šā likuma pielikuma 5. tabulā minētajiem līgumiem, ja arī otras līgumslēdzējas puses jurisdikcija būs iesniegusi atbilstošu paziņojumu attiecībā uz Latvijas Republiku. 22 22. pants. Saskaņā ar Konvencijas 16. panta 6. punkta "d" apakšpunkta "ii" klauzulu Latvijas Republika piemēros Konvencijas 16. panta 3. punkta otro teikumu attiecībā uz šā likuma pielikuma 6. tabulā minētajiem līgumiem, ja arī otras līgumslēdzējas puses jurisdikcija būs iesniegusi atbilstošu paziņojumu attiecībā uz Latvijas Republiku. 23 23. pants. Saskaņā ar Konvencijas 17. panta 3. punkta "a" apakšpunktu Latvijas Republika nepiemēros Konvencijas 17. panta 1. punktu attiecībā uz visiem šā likuma pielikuma 7. tabulā minētajiem līgumiem. 24 24. pants. Saskaņā ar Konvencijas 17. panta 3. punkta "b" apakšpunkta "i" klauzulu Latvijas Republika attiecībā uz šā likuma pielikuma 8. tabulā minētajiem līgumiem veiks turpmāk minēto korekciju. Ja otras līgumslēdzējas puses jurisdikcija tās uzņēmuma peļņā iekļauj tādu peļņu un tai attiecīgi uzliek nodokli, kurai Latvijas Republikā Latvijas uzņēmumam ir uzlikts nodoklis, un minētajā jurisdikcijā iekļautā peļņa ir tāda peļņa, kuru būtu guvis šīs jurisdikcijas uzņēmums, ja attiecības starp abiem uzņēmumiem būtu bijušas tādas, kādas pastāv starp diviem neatkarīgiem uzņēmumiem, tad Latvijas Republika veic atbilstošas korekcijas attiecībā uz Latvijas Republikā šai peļņai uzliktā nodokļa lielumu. Veicot korekciju, ņem vērā citus attiecīgā līguma noteikumus un, ja nepieciešams, rīko abu pušu kompetento iestāžu konsultācijas. 25 25. pants. Finanšu ministrija koordinē Konvencijā paredzēto saistību izpildi un regulāri nodrošina publiski pieejamu informāciju par Konvencijas normu piemērošanu attiecībā uz katru līgumu. 26 26. pants. Konvencija stājas spēkā tās 34. pantā noteiktajā laikā un kārtībā, un Ārlietu ministrija par to paziņo oficiālajā izdevumā "Latvijas Vēstnesis". Līdz ar likumu izsludināma Konvencija angļu valodā un tās tulkojums latviešu valodā. 27 Likums Saeimā pieņemts 2019. gada 8. jūlijā. Valsts prezidents E. Levits Rīgā 2019. gada 22. jūlijā Likuma "Par Daudzpusējo konvencijunodokļu bāzes samazināšanas unpeļņas novirzīšanas novēršanas pasākumuieviešanai attiecībā uz nodokļu konvencijām"pielikums Konvencijas normu piemērošanas kārtība Latvijas Republikas starptautiskajiem divpusējiem līgumiem par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu 1. tabulaLīgumi, kuriem saskaņā ar Konvencijas 2. panta pirmā punkta "a" apakšpunkta "i" klauzulu Latvijas Republika piemēro Konvencijas normasNr. p. k.Nosaukums1.Latvijas Republikas valdības un Albānijas Republikas Ministru padomes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem2.Latvijas Republikas un Amerikas Savienoto Valstu konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem3.Latvijas Republikas un Apvienoto Arābu Emirātu valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem4.Latvijas Republikas un Armēnijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem5.Latvijas Republikas un Austrijas Republikas konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem6.Latvijas Republikas valdības un Azerbaidžānas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem7.Latvijas Republikas un Baltkrievijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu8.Latvijas Republikas un Beļģijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem9.Latvijas Republikas un Bulgārijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem10.Latvijas Republikas un Čehijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu11.Latvijas Republikas un Dānijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu12.Latvijas Republikas valdības un Francijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem13.Latvijas Republikas valdības un Grieķijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem14.Latvijas Republikas un Gruzijas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem15.Latvijas Republikas valdības un Horvātijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem16.Latvijas Republikas un Igaunijas Republikas konvencija par nodokļu dubultās uzlikšanas un ienākumu un kapitāla nodokļu nemaksāšanas novēršanu17.Latvijas Republikas valdības un Indijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem18.Latvijas Republikas un Islandes Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem19.Latvijas Republikas valdības un Itālijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem un nodokļu nemaksāšanas novēršanu20.Latvijas Republikas valdības un Izraēlas Valsts valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem21.Latvijas Republikas valdības un Īrijas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla pieauguma nodokļiem22.Latvijas Republikas un Kanādas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem23.Latvijas Republikas valdības un Kataras Valsts valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem24.Latvijas Republikas un Kazahstānas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem25.Latvijas Republikas valdības un Kipras Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem26.Latvijas Republikas valdības un Kirgīzijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem27.Latvijas Republikas valdības un Korejas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem28.Latvijas Republikas valdības un Krievijas Federācijas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem29.Latvijas Republikas valdības un Kuveitas Valsts valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem30.Latvijas Republikas valdības un Ķīnas Tautas Republikas Valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem31.Latvijas Republikas valdības un Ķīnas Tautas Republikas Honkongas īpašā administratīvā reģiona valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem32.Latvijas Republikas valdības un Lielbritānijas un Ziemeļīrijas Apvienotās Karalistes valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla pieauguma nodokļiem33.Latvijas Republikas un Lietuvas Republikas konvencija dubultās aplikšanas ar nodokļiem un nodokļu nemaksāšanas novēršanai34.Latvijas Republikas valdības un Luksemburgas Lielhercogistes valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem35.Latvijas valdības un Maķedonijas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem36.Latvijas Republikas valdības un Maltas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem37.Latvijas Republikas un Marokas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem38.Latvijas Republikas valdības un Meksikas Savienoto Valstu valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem39.Latvijas Republikas valdības un Moldovas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem40.Latvijas Republikas un Nīderlandes Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu41.Latvijas Republikas un Norvēģijas Karalistes konvencija par nodokļu dubultas uzlikšanas un nodokļu nemaksāšanas novēršanu42.Latvijas Republikas un Polijas Republikas līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu43.Latvijas Republikas un Portugāles Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem44.Latvijas Republikas un Rumānijas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem45.Latvijas Republikas valdības un Serbijas un Melnkalnes Ministru Padomes konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem46.Latvijas Republikas valdības un Singapūras Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem47.Latvijas Republikas un Slovākijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem48.Latvijas Republikas valdības un Slovēnijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem49.Latvijas Republikas un Somijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu50.Latvijas Republikas un Spānijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem51.Latvijas Republikas un Tadžikistānas Republikas līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem52.Latvijas Republikas valdības un Turcijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem53.Latvijas Republikas valdības un Turkmenistānas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem54.Latvijas Republikas un Ungārijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem55.Latvijas Republikas valdības un Ukrainas Valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem56.Latvijas Republikas valdības un Uzbekistānas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem57.Latvijas Republikas valdības un Vjetnamas Sociālistiskās Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem 58.Latvijas Republikas un Zviedrijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu2. tabulaLīgumi, kuriem saskaņā ar Konvencijas 16. panta sestā punkta "b" apakšpunkta "ii" klauzulu Latvijas Republika nepiemēro Konvencijas 16. panta ceturtā punkta "a" apakšpunkta "ii" klauzuluNr.p. k.Nosaukums1.Latvijas Republikas valdības un Albānijas Republikas Ministru padomes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem2.Latvijas Republikas un Amerikas Savienoto Valstu konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem3.Latvijas Republikas un Apvienoto Arābu Emirātu valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem4.Latvijas Republikas un Armēnijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem5.Latvijas Republikas un Austrijas Republikas konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem6.Latvijas Republikas valdības un Azerbaidžānas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem7.Latvijas Republikas un Baltkrievijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu8.Latvijas Republikas un Beļģijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem9.Latvijas Republikas un Bulgārijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem10.Latvijas Republikas un Čehijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu11.Latvijas Republikas un Dānijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu12.Latvijas Republikas valdības un Francijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem13.Latvijas Republikas valdības un Grieķijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem14.Latvijas Republikas un Gruzijas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem15.Latvijas Republikas valdības un Horvātijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem16.Latvijas Republikas un Igaunijas Republikas konvencija par nodokļu dubultās uzlikšanas un ienākumu un kapitāla nodokļu nemaksāšanas novēršanu17.Latvijas Republikas valdības un Indijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem18.Latvijas Republikas un Islandes Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem19.Latvijas Republikas valdības un Itālijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem un nodokļu nemaksāšanas novēršanu20.Latvijas Republikas valdības un Izraēlas Valsts valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem21.Latvijas Republikas valdības un Īrijas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla pieauguma nodokļiem22.Latvijas Republikas valdības un Kataras Valsts valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem23.Latvijas Republikas un Kazahstānas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem24.Latvijas Republikas valdības un Kipras Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem25.Latvijas Republikas valdības un Kirgīzijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem26.Latvijas Republikas valdības un Korejas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem27.Latvijas Republikas valdības un Krievijas Federācijas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem28.Latvijas Republikas valdības un Kuveitas Valsts valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem29.Latvijas Republikas valdības un Ķīnas Tautas Republikas Valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem30.Latvijas Republikas valdības un Ķīnas Tautas Republikas Honkongas īpašā administratīvā reģiona valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem31.Latvijas Republikas un Lietuvas Republikas konvencija dubultās aplikšanas ar nodokļiem un nodokļu nemaksāšanas novēršanai32.Latvijas Republikas valdības un Luksemburgas Lielhercogistes valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem33.Latvijas valdības un Maķedonijas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem34.Latvijas Republikas valdības un Maltas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem35.Latvijas Republikas un Marokas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem36.Latvijas Republikas valdības un Meksikas Savienoto Valstu valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem37.Latvijas Republikas valdības un Moldovas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem38.Latvijas Republikas un Nīderlandes Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu39.Latvijas Republikas un Norvēģijas Karalistes konvencija par nodokļu dubultas uzlikšanas un nodokļu nemaksāšanas novēršanu40.Latvijas Republikas un Polijas Republikas līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu41.Latvijas Republikas un Portugāles Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem42.Latvijas Republikas un Rumānijas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem43.Latvijas Republikas valdības un Serbijas un Melnkalnes Ministru Padomes konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem44.Latvijas Republikas valdības un Singapūras Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem45.Latvijas Republikas un Slovākijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem46.Latvijas Republikas valdības un Slovēnijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem47.Latvijas Republikas un Somijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu48.Latvijas Republikas un Spānijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem49.Latvijas Republikas un Tadžikistānas Republikas līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem50.Latvijas Republikas valdības un Turcijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem51.Latvijas Republikas valdības un Turkmenistānas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem52.Latvijas Republikas un Ungārijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem53.Latvijas Republikas valdības un Ukrainas Valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem54.Latvijas Republikas valdības un Uzbekistānas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem55.Latvijas Republikas valdības un Vjetnamas Sociālistiskās Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem 56.Latvijas Republikas un Zviedrijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu3. tabulaLīgumi, kuriem saskaņā ar Konvencijas 16. panta sestā punkta "b" apakšpunkta "i" klauzulu Latvijas Republika piemēro Konvencijas 16. panta ceturtā punkta "a" apakšpunkta "ii" klauzuluNr. p. k.Nosaukums1.Latvijas Republikas un Kanādas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem2.Latvijas Republikas valdības un Lielbritānijas un Ziemeļīrijas Apvienotās Karalistes valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla pieauguma nodokļiem4. tabulaLīgums, kuram saskaņā ar Konvencijas 16. panta sestā punkta "c" apakšpunkta "i" klauzulu Latvijas Republika piemēro Konvencijas 16. panta ceturtā punkta "b" apakšpunkta "i" klauzuluNr. p. k.Nosaukums1.Latvijas Republikas valdības un Meksikas Savienoto Valstu valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem5. tabulaLīgumi, kuriem saskaņā ar Konvencijas 16. panta sestā punkta "c" apakšpunkta "ii" klauzulu Latvijas Republika piemēro Konvencijas 16. panta ceturtā punkta "b" apakšpunkta "ii" klauzuluNr. p. k.Nosaukums1.Latvijas Republikas valdības un Itālijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem un nodokļu nemaksāšanas novēršanu2.Latvijas Republikas un Kanādas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem3.Latvijas Republikas valdības un Lielbritānijas un Ziemeļīrijas Apvienotās Karalistes valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla pieauguma nodokļiem4.Latvijas Republikas valdības un Meksikas Savienoto Valstu valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem6. tabulaLīgumi, kuriem saskaņā ar Konvencijas 16. panta sestā punkta "d" apakšpunkta "ii" klauzulu Latvijas Republika piemēro Konvencijas 16. panta ceturtā punkta "c" apakšpunkta "ii" klauzuluNr. p. k.Nosaukums1.Latvijas Republikas un Beļģijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem2.Latvijas Republikas valdības un Itālijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem un nodokļu nemaksāšanas novēršanu3.Latvijas Republikas valdības un Īrijas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla pieauguma nodokļiem4.Latvijas Republikas valdības un Lielbritānijas un Ziemeļīrijas Apvienotās Karalistes valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla pieauguma nodokļiem5.Latvijas Republikas valdības un Ukrainas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem7. tabulaLīgumi, kuriem saskaņā ar Konvencijas 17. panta trešā punkta "a" apakšpunktu Latvijas Republika nepiemēro Konvencijas 17. panta pirmā punkta normuNr. p. k.Nosaukums1.Latvijas Republikas valdības un Albānijas Republikas Ministru padomes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem2.Latvijas Republikas un Amerikas Savienoto Valstu konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem3.Latvijas Republikas un Apvienoto Arābu Emirātu valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem4.Latvijas Republikas un Armēnijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem5.Latvijas Republikas un Austrijas Republikas konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem6.Latvijas Republikas valdības un Azerbaidžānas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem7.Latvijas Republikas un Baltkrievijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu8.Latvijas Republikas un Beļģijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem9.Latvijas Republikas valdības un Grieķijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem10.Latvijas Republikas un Gruzijas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem11.Latvijas Republikas valdības un Horvātijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem12.Latvijas Republikas un Igaunijas Republikas konvencija par nodokļu dubultās uzlikšanas un ienākumu un kapitāla nodokļu nemaksāšanas novēršanu13.Latvijas Republikas valdības un Indijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem14.Latvijas Republikas valdības un Izraēlas Valsts valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem15.Latvijas Republikas valdības un Īrijas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla pieauguma nodokļiem16.Latvijas Republikas un Kanādas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem17.Latvijas Republikas un Kazahstānas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem18.Latvijas Republikas valdības un Kipras Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem19.Latvijas Republikas valdības un Kirgīzijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem20.Latvijas Republikas valdības un Korejas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem21.Latvijas Republikas valdības un Krievijas Federācijas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem22.Latvijas Republikas valdības un Kuveitas Valsts valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem23.Latvijas Republikas valdības un Ķīnas Tautas Republikas Valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem24.Latvijas Republikas valdības un Ķīnas Tautas Republikas Honkongas īpašā administratīvā reģiona valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem25.Latvijas Republikas valdības un Lielbritānijas un Ziemeļīrijas Apvienotās Karalistes valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla pieauguma nodokļiem26.Latvijas Republikas un Lietuvas Republikas konvencija dubultās aplikšanas ar nodokļiem un nodokļu nemaksāšanas novēršanai27.Latvijas Republikas valdības un Luksemburgas Lielhercogistes valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem28.Latvijas valdības un Maķedonijas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem29.Latvijas Republikas valdības un Maltas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem30.Latvijas Republikas un Marokas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem31.Latvijas Republikas valdības un Meksikas Savienoto Valstu valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem32.Latvijas Republikas valdības un Moldovas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem33.Latvijas Republikas un Nīderlandes Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu34.Latvijas Republikas un Polijas Republikas līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu35.Latvijas Republikas un Portugāles Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem36.Latvijas Republikas un Rumānijas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem37.Latvijas Republikas valdības un Singapūras Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem38.Latvijas Republikas un Slovākijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem39.Latvijas Republikas un Spānijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem40.Latvijas Republikas un Tadžikistānas Republikas līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem41.Latvijas Republikas valdības un Turcijas Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem42.Latvijas Republikas valdības un Turkmenistānas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem43.Latvijas Republikas un Ungārijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem44.Latvijas Republikas valdības un Ukrainas Valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem45.Latvijas Republikas valdības un Uzbekistānas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem46.Latvijas Republikas valdības un Vjetnamas Sociālistiskās Republikas valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem 8. tabulaLīgumi, kuriem saskaņā ar Konvencijas 17. panta trešā punkta "b" apakšpunkta "i" klauzulu Latvijas Republika piemēro likuma 24. panta normuNr. p. k.Nosaukums1.Latvijas Republikas un Bulgārijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem2.Latvijas Republikas un Čehijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu3.Latvijas Republikas un Dānijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu4.Latvijas Republikas valdības un Francijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem5.Latvijas Republikas un Islandes Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem6.Latvijas Republikas valdības un Itālijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem un nodokļu nemaksāšanas novēršanu7.Latvijas Republikas valdības un Kataras Valsts valdības līgums par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma nodokļiem8.Latvijas Republikas un Norvēģijas Karalistes konvencija par nodokļu dubultas uzlikšanas un nodokļu nemaksāšanas novēršanu9.Latvijas Republikas valdības un Serbijas un Melnkalnes Ministru Padomes konvencija par nodokļu dubultās uzlikšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem10.Latvijas Republikas valdības un Slovēnijas Republikas valdības konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu attiecībā uz ienākuma un kapitāla nodokļiem11.Latvijas Republikas un Somijas Republikas konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu12.Latvijas Republikas un Zviedrijas Karalistes konvencija par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING The Parties to this Convention,Recognising that governments lose substantial corporate tax revenue because of aggressive international tax planning that has the effect of artificially shifting profits to locations where they are subject to non-taxation or reduced taxation;Mindful that base erosion and profit shifting (hereinafter referred to as "BEPS") is a pressing issue not only for industrialised countries but also for emerging economies and developing countries;Recognising the importance of ensuring that profits are taxed where substantive economic activities generating the profits are carried out and where value is created;Welcoming the package of measures developed under the OECD/G20 BEPS project (hereinafter referred to as the "OECD/G20 BEPS package");Noting that the OECD/G20 BEPS package included tax treaty-related measures to address certain hybrid mismatch arrangements, prevent treaty abuse, address artificial avoidance of permanent establishment status, and improve dispute resolution;Conscious of the need to ensure swift, co-ordinated and consistent implementation of the treaty-related BEPS measures in a multilateral context;Noting the need to ensure that existing agreements for the avoidance of double taxation on income are interpreted to eliminate double taxation with respect to the taxes covered by those agreements without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in those agreements for the indirect benefit of residents of third jurisdictions);Recognising the need for an effective mechanism to implement agreed changes in a synchronised and efficient manner across the network of existing agreements for the avoidance of double taxation on income without the need to bilaterally renegotiate each such agreement;Have agreed as follows:PART I.SCOPE AND INTERPRETATION OF TERMSArticle 1Scope of the ConventionThis Convention modifies all Covered Tax Agreements as defined in subparagraph

1. a)of paragraph 1 of Article 2 (Interpretation of Terms).Article 2Interpretation of Terms1. For the purpose of this Convention, the following definitions apply:
2. a)The term "Covered Tax Agreement" means an agreement for the avoidance of double taxation with respect to taxes on income (whether or not other taxes are also covered):
3. i)that is in force between two or more:A) Parties; and/orB) jurisdictions or territories which are parties to an agreement described above and for whose international relations a Party is responsible; andii) with respect to which each such Party has made a notification to the Depositary listing the agreement as well as any amending or accompanying instruments thereto (identified by title, names of the parties, date of signature, and, if applicable at the time of the notification, date of entry into force) as an agreement which it wishes to be covered by this Convention.
4. b)The term "Party" means:
5. i)A State for which this Convention is in force pursuant to Article 34 (Entry into Force); orii) A jurisdiction which has signed this Convention pursuant to subparagraph
6. b)or
7. c)of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval) and for which this Convention is in force pursuant to Article 34 (Entry into Force).
8. c)The term "Contracting Jurisdiction" means a party to a Covered Tax Agreement.
9. d)The term "Signatory" means a State or jurisdiction which has signed this Convention but for which the Convention is not yet in force.2. As regards the application of this Convention at any time by a Party, any term not defined herein shall, unless the context otherwise requires, have the meaning that it has at that time under the relevant Covered Tax Agreement.PART II.HYBRID MISMATCHESArticle 3Transparent Entities1. For the purposes of a Covered Tax Agreement, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting Jurisdiction shall be considered to be income of a resident of a Contracting Jurisdiction but only to the extent that the income is treated, for purposes of taxation by that Contracting Jurisdiction, as the income of a resident of that Contracting Jurisdiction.2. Provisions of a Covered Tax Agreement that require a Contracting Jurisdiction to exempt from income tax or provide a deduction or credit equal to the income tax paid with respect to income derived by a resident of that Contracting Jurisdiction which may be taxed in the other Contracting Jurisdiction according to the provisions of the Covered Tax Agreement shall not apply to the extent that such provisions allow taxation by that other Contracting Jurisdiction solely because the income is also income derived by a resident of that other Contracting Jurisdiction.3. With respect to Covered Tax Agreements for which one or more Parties has made the reservation described in subparagraph
10. a)of paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents), the following sentence will be added at the end of paragraph 1: "In no case shall the provisions of this paragraph be construed to affect a Contracting Jurisdiction’s right to tax the residents of that Contracting Jurisdiction."4. Paragraph 1 (as it may be modified by paragraph 3) shall apply in place of or in the absence of provisions of a Covered Tax Agreement to the extent that they address whether income derived by or through entities or arrangements that are treated as fiscally transparent under the tax law of either Contracting Jurisdiction (whether through a general rule or by identifying in detail the treatment of specific fact patterns and types of entities or arrangements) shall be treated as income of a resident of a Contracting Jurisdiction.5. A Party may reserve the right:
11. a)for the entirety of this Article not to apply to its Covered Tax Agreements;
12. b)for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4;
13. c)for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which denies treaty benefits in the case of income derived by or through an entity or arrangement established in a third jurisdiction;
14. d)for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements;
15. e)for paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements and denies treaty benefits in the case of income derived by or through an entity or arrangement established in a third jurisdiction;
16. f)for paragraph 2 not to apply to its Covered Tax Agreements;
17. g)for paragraph 1 to apply only to its Covered Tax Agreements that already contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types of entities or arrangements.6. Each Party that has not made a reservation described in subparagraph
18. a)or
19. b)of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 4 that is not subject to a reservation under subparagraphs
20. c)through
21. e)of paragraph 5, and if so, the article and paragraph number of each such provision. In the case of a Party that has made the reservation described in subparagraph
22. g)of paragraph 5, the notification pursuant to the preceding sentence shall be limited to Covered Tax Agreements that are subject to that reservation. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1 (as it may be modified by paragraph 3) to the extent provided in paragraph 4. In other cases, paragraph 1 (as it may be modified by paragraph 3) shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1 (as it may be modified by paragraph 3).Article 4Dual Resident Entities1. Where by reason of the provisions of a Covered Tax Agreement a person other than an individual is a resident of more than one Contracting Jurisdiction, the competent authorities of the Contracting Jurisdictions shall endeavour to determine by mutual agreement the Contracting Jurisdiction of which such person shall be deemed to be a resident for the purposes of the Covered Tax Agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Covered Tax Agreement except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting Jurisdictions.2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that provide rules for determining whether a person other than an individual shall be treated as a resident of one of the Contracting Jurisdictions in cases in which that person would otherwise be treated as a resident of more than one Contracting Jurisdiction. Paragraph 1 shall not apply, however, to provisions of a Covered Tax Agreement specifically addressing the residence of companies participating in dual-listed company arrangements.3. A Party may reserve the right:
23. a)for the entirety of this Article not to apply to its Covered Tax Agreements;
24. b)for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence;
25. c)for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by denying treaty benefits without requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence;
26. d)for the entirety of this Article not to apply to its Covered Tax Agreements that already address cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction of residence, and that set out the treatment of that person under the Covered Tax Agreement where such an agreement cannot be reached;
27. e)to replace the last sentence of paragraph 1 with the following text for the purposes of its Covered Tax Agreements: "In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Covered Tax Agreement.";
28. f)for the entirety of this Article not to apply to its Covered Tax Agreements with Parties that have made the reservation described in subparagraph e).4. Each Party that has not made a reservation described in subparagraph
29. a)of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2 that is not subject to a reservation under subparagraphs
30. b)through
31. d)of paragraph 3, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.Article 5Application of Methods for Elimination of Double Taxation1. A Party may choose to apply either paragraphs 2 and 3 (Option A), paragraphs 4 and 5 (Option B), or paragraphs 6 and 7 (Option C), or may choose to apply none of the Options. Where each Contracting Jurisdiction to a Covered Tax Agreement chooses a different Option (or where one Contracting Jurisdiction chooses to apply an Option and the other chooses to apply none of the Options), the Option chosen by each Contracting Jurisdiction shall apply with respect to its own residents.Option A2. Provisions of a Covered Tax Agreement that would otherwise exempt income derived or capital owned by a resident of a Contracting Jurisdiction from tax in that Contracting Jurisdiction for the purpose of eliminating double taxation shall not apply where the other Contracting Jurisdiction applies the provisions of the Covered Tax Agreement to exempt such income or capital from tax or to limit the rate at which such income or capital may be taxed. In the latter case, the first-mentioned Contracting Jurisdiction shall allow as a deduction from the tax on the income or capital of that resident an amount equal to the tax paid in that other Contracting Jurisdiction. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income or capital which may be taxed in that other Contracting Jurisdiction.3. Paragraph 2 shall apply to a Covered Tax Agreement that would otherwise require a Contracting Jurisdiction to exempt income or capital described in that paragraph.Option B4. Provisions of a Covered Tax Agreement that would otherwise exempt income derived by a resident of a Contracting Jurisdiction from tax in that Contracting Jurisdiction for the purpose of eliminating double taxation because such income is treated as a dividend by that Contracting Jurisdiction shall not apply where such income gives rise to a deduction for the purpose of determining the taxable profits of a resident of the other Contracting Jurisdiction under the laws of that other Contracting Jurisdiction. In such case, the first-mentioned Contracting Jurisdiction shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in that other Contracting Jurisdiction. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to such income which may be taxed in that other Contracting Jurisdiction.5. Paragraph 4 shall apply to a Covered Tax Agreement that would otherwise require a Contracting Jurisdiction to exempt income described in that paragraph.Option C6.
32. a)Where a resident of a Contracting Jurisdiction derives income or owns capital which may be taxed in the other Contracting Jurisdiction in accordance with the provisions of a Covered Tax Agreement (except to the extent that these provisions allow taxation by that other Contracting Jurisdiction solely because the income is also income derived by a resident of that other Contracting Jurisdiction), the first-mentioned Contracting Jurisdiction shall allow:
33. i)as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other Contracting Jurisdiction;
34. ii)as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other Contracting Jurisdiction.Such deduction shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable to the income or the capital which may be taxed in that other Contracting Jurisdiction.
35. b)Where in accordance with any provision of the Covered Tax Agreement income derived or capital owned by a resident of a Contracting Jurisdiction is exempt from tax in that Contracting Jurisdiction, such Contracting Jurisdiction may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.7. Paragraph 6 shall apply in place of provisions of a Covered Tax Agreement that, for purposes of eliminating double taxation, require a Contracting Jurisdiction to exempt from tax in that Contracting Jurisdiction income derived or capital owned by a resident of that Contracting Jurisdiction which, in accordance with the provisions of the Covered Tax Agreement, may be taxed in the other Contracting Jurisdiction.8. A Party that does not choose to apply an Option under paragraph 1 may reserve the right for the entirety of this Article not to apply with respect to one or more identified Covered Tax Agreements (or with respect to all of its Covered Tax Agreements).9. A Party that does not choose to apply Option C may reserve the right, with respect to one or more identified Covered Tax Agreements (or with respect to all of its Covered Tax Agreements), not to permit the other Contracting Jurisdiction(
36. s)to apply Option C.10. Each Party that chooses to apply an Option under paragraph 1 shall notify the Depositary of its choice of Option. Such notification shall also include:
37. a)in the case of a Party that chooses to apply Option A, the list of its Covered Tax Agreements which contain a provision described in paragraph 3, as well as the article and paragraph number of each such provision;
38. b)in the case of a Party that chooses to apply Option B, the list of its Covered Tax Agreements which contain a provision described in paragraph 5, as well as the article and paragraph number of each such provision;
39. c)in the case of a Party that chooses to apply Option C, the list of its Covered Tax Agreements which contain a provision described in paragraph 7, as well as the article and paragraph number of each such provision.An Option shall apply with respect to a provision of a Covered Tax Agreement only where the Party that has chosen to apply that Option has made such a notification with respect to that provision.PART III.TREATY ABUSEArticle 6Purpose of a Covered Tax Agreement1. A Covered Tax Agreement shall be modified to include the following preamble text:"Intending to eliminate double taxation with respect to the taxes covered by this agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this agreement for the indirect benefit of residents of third jurisdictions),".2. The text described in paragraph 1 shall be included in a Covered Tax Agreement in place of or in the absence of preamble language of the Covered Tax Agreement referring to an intent to eliminate double taxation, whether or not that language also refers to the intent not to create opportunities for non-taxation or reduced taxation.3. A Party may also choose to include the following preamble text with respect to its Covered Tax Agreements that do not contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters:"Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,".4. A Party may reserve the right for paragraph 1 not to apply to its Covered Tax Agreements that already contain preamble language describing the intent of the Contracting Jurisdictions to eliminate double taxation without creating opportunities for non-taxation or reduced taxation, whether that language is limited to cases of tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the Covered Tax Agreement for the indirect benefit of residents of third jurisdictions) or applies more broadly.5. Each Party shall notify the Depositary of whether each of its Covered Tax Agreements, other than those that are within the scope of a reservation under paragraph 4, contains preamble language described in paragraph 2, and if so, the text of the relevant preambular paragraph. Where all Contracting Jurisdictions have made such a notification with respect to that preamble language, such preamble language shall be replaced by the text described in paragraph 1. In other cases, the text described in paragraph 1 shall be included in addition to the existing preamble language.6. Each Party that chooses to apply paragraph 3 shall notify the Depositary of its choice. Such notification shall also include the list of its Covered Tax Agreements that do not already contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters. The text described in paragraph 3 shall be included in a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply that paragraph and have made such a notification with respect to the Covered Tax Agreement.Article 7Prevention of Treaty Abuse1. Notwithstanding any provisions of a Covered Tax Agreement, a benefit under the Covered Tax Agreement shall not be granted in respect of an item of income or capital if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of the Covered Tax Agreement.2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits.3. A Party that has not made the reservation described in subparagraph
40. a)of paragraph 15 may also choose to apply paragraph 4 with respect to its Covered Tax Agreements.4. Where a benefit under a Covered Tax Agreement is denied to a person under provisions of the Covered Tax Agreement (as it may be modified by this Convention) that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits, the competent authority of the Contracting Jurisdiction that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to different benefits with respect to a specific item of income or capital, if such competent authority, upon request from that person and after consideration of the relevant facts and circumstances, determines that such benefits would have been granted to that person in the absence of the transaction or arrangement. The competent authority of the Contracting Jurisdiction to which a request has been made under this paragraph by a resident of the other Contracting Jurisdiction shall consult with the competent authority of that other Contracting Jurisdiction before rejecting the request.5. Paragraph 4 shall apply to provisions of a Covered Tax Agreement (as it may be modified by this Convention) that deny all or part of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits.6. A Party may also choose to apply the provisions contained in paragraphs 8 through 13 (hereinafter referred to as the "Simplified Limitation on Benefits Provision") to its Covered Tax Agreements by making the notification described in subparagraph
41. c)of paragraph 17. The Simplified Limitation on Benefits Provision shall apply with respect to a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply it.7. In cases where some but not all of the Contracting Jurisdictions to a Covered Tax Agreement choose to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6, then, notwithstanding the provisions of that paragraph, the Simplified Limitation on Benefits Provision shall apply with respect to the granting of benefits under the Covered Tax Agreement:
42. a)by all Contracting Jurisdictions, if all of the Contracting Jurisdictions that do not choose pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision agree to such application by choosing to apply this subparagraph and notifying the Depositary accordingly; orb) only by the Contracting Jurisdictions that choose to apply the Simplified Limitation on Benefits Provision, if all of the Contracting Jurisdictions that do not choose pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision agree to such application by choosing to apply this subparagraph and notifying the Depositary accordingly.Simplified Limitation on Benefits Provision8. Except as otherwise provided in the Simplified Limitation on Benefits Provision, a resident of a Contracting Jurisdiction to a Covered Tax Agreement shall not be entitled to a benefit that would otherwise be accorded by the Covered Tax Agreement, other than a benefit under provisions of the Covered Tax Agreement:
43. a)which determine the residence of a person other than an individual which is a resident of more than one Contracting Jurisdiction by reason of provisions of the Covered Tax Agreement that define a resident of a Contracting Jurisdiction;
44. b)which provide that a Contracting Jurisdiction will grant to an enterprise of that Contracting Jurisdiction a corresponding adjustment following an initial adjustment made by the other Contacting Jurisdiction, in accordance with the Covered Tax Agreement, to the amount of tax charged in the first-mentioned Contracting Jurisdiction on the profits of an associated enterprise; orc) which allow residents of a Contracting Jurisdiction to request that the competent authority of that Contracting Jurisdiction consider cases of taxation not in accordance with the Covered Tax Agreement,unless such resident is a "qualified person", as defined in paragraph 9 at the time that the benefit would be accorded.9. A resident of a Contracting Jurisdiction to a Covered Tax Agreement shall be a qualified person at a time when a benefit would otherwise be accorded by the Covered Tax Agreement if, at that time, the resident is:
45. a)an individual;
46. b)that Contracting Jurisdiction, or a political subdivision or local authority thereof, or an agency or instrumentality of any such Contracting Jurisdiction, political subdivision or local authority;
47. c)a company or other entity, if the principal class of its shares is regularly traded on one or more recognised stock exchanges;
48. d)a person, other than an individual, that:
49. i)is a non-profit organisation of a type that is agreed to by the Contracting Jurisdictions through an exchange of diplomatic notes; orii) is an entity or arrangement established in that Contracting Jurisdiction that is treated as a separate person under the taxation laws of that Contracting Jurisdiction and:A) that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that Contracting Jurisdiction or one of its political subdivisions or local authorities; orB) that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision A);
50. e)a person other than an individual, if, on at least half the days of a twelve-month period that includes the time when the benefit would otherwise be accorded, persons who are residents of that Contracting Jurisdiction and that are entitled to benefits of the Covered Tax Agreement under subparagraphs
51. a)to
52. d)own, directly or indirectly, at least 50 per cent of the shares of the person.10.
53. a)resident of a Contracting Jurisdiction to a Covered Tax Agreement will be entitled to benefits of the Covered Tax Agreement with respect to an item of income derived from the other Contracting Jurisdiction, regardless of whether the resident is a qualified person, if the resident is engaged in the active conduct of a business in the first-mentioned Contracting Jurisdiction, and the income derived from the other Contracting Jurisdiction emanates from, or is incidental to, that business. For purposes of the Simplified Limitation on Benefits Provision, the term "active conduct of a business" shall not include the following activities or any combination thereof:
54. i)operating as a holding company;
55. ii)providing overall supervision or administration of a group of companies;iii) providing group financing (including cash pooling); oriv) making or managing investments, unless these activities are carried on by a bank, insurance company or registered securities dealer in the ordinary course of its business as such.
56. b)If a resident of a Contracting Jurisdiction to a Covered Tax Agreement derives an item of income from a business activity conducted by that resident in the other Contracting Jurisdiction, or derives an item of income arising in the other Contracting Jurisdiction from a connected person, the conditions described in subparagraph
57. a)shall be considered to be satisfied with respect to such item only if the business activity carried on by the resident in the first-mentioned Contracting Jurisdiction to which the item is related is substantial in relation to the same activity or a complementary business activity carried on by the resident or such connected person in the other Contracting Jurisdiction. Whether a business activity is substantial for the purposes of this subparagraph shall be determined based on all the facts and circumstances.
58. c)For purposes of applying this paragraph, activities conducted by connected persons with respect to a resident of a Contracting Jurisdiction to a Covered Tax Agreement shall be deemed to be conducted by such resident.11. A resident of a Contracting Jurisdiction to a Covered Tax Agreement that is not a qualified person shall also be entitled to a benefit that would otherwise be accorded by the Covered Tax Agreement with respect to an item of income if, on at least half of the days of any twelve-month period that includes the time when the benefit would otherwise be accorded, persons that are equivalent beneficiaries own, directly or indirectly, at least 75 per cent of the beneficial interests of the resident.12. If a resident of a Contracting Jurisdiction to a Covered Tax Agreement is neither a qualified person pursuant to the provisions of paragraph 9, nor entitled to benefits under paragraph 10 or 11, the competent authority of the other Contracting Jurisdiction may, nevertheless, grant the benefits of the Covered Tax Agreement, or benefits with respect to a specific item of income, taking into account the object and purpose of the Covered Tax Agreement, but only if such resident demonstrates to the satisfaction of such competent authority that neither its establishment, acquisition or maintenance, nor the conduct of its operations, had as one of its principal purposes the obtaining of benefits under the Covered Tax Agreement. Before either granting or denying a request made under this paragraph by a resident of a Contracting Jurisdiction, the competent authority of the other Contracting Jurisdiction to which the request has been made shall consult with the competent authority of the first-mentioned Contracting Jurisdiction.13. For the purposes of the Simplified Limitation on Benefits Provision:
59. a)the term "recognised stock exchange" means:
60. i)any stock exchange established and regulated as such under the laws of either Contracting Jurisdiction; andii) any other stock exchange agreed upon by the competent authorities of the Contracting Jurisdictions;
61. b)the term "principal class of shares" means the class or classes of shares of a company which represents the majority of the aggregate vote and value of the company or the class or classes of beneficial interests of an entity which represents in the aggregate a majority of the aggregate vote and value of the entity;
62. c)the term "equivalent beneficiary" means any person who would be entitled to benefits with respect to an item of income accorded by a Contracting Jurisdiction to a Covered Tax Agreement under the domestic law of that Contracting Jurisdiction, the Covered Tax Agreement or any other international instrument which are equivalent to, or more favourable than, benefits to be accorded to that item of income under the Covered Tax Agreement; for the purposes of determining whether a person is an equivalent beneficiary with respect to dividends, the person shall be deemed to hold the same capital of the company paying the dividends as such capital the company claiming the benefit with respect to the dividends holds;
63. d)with respect to entities that are not companies, the term "shares" means interests that are comparable to shares;
64. e)two persons shall be "connected persons" if one owns, directly or indirectly, at least 50 per cent of the beneficial interest in the other (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the company's shares) or another person owns, directly or indirectly, at least 50 per cent of the beneficial interest (or, in the case of a company, at least 50 per cent of the aggregate vote and value of the company's shares) in each person; in any case, a person shall be connected to another if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same person or persons.14. The Simplified Limitation on Benefits Provision shall apply in place of or in the absence of provisions of a Covered Tax Agreement that would limit the benefits of the Covered Tax Agreement (or that would limit benefits other than a benefit under the provisions of the Covered Tax Agreement relating to residence, associated enterprises or non-discrimination or a benefit that is not restricted solely to residents of a Contracting Jurisdiction) only to a resident that qualifies for such benefits by meeting one or more categorical tests.15. A Party may reserve the right:
65. a)for paragraph 1 not to apply to its Covered Tax Agreements on the basis that it intends to adopt a combination of a detailed limitation on benefits provision and either rules to address conduit financing structures or a principal purpose test, thereby meeting the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package; in such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard;
66. b)for paragraph 1 (and paragraph 4, in the case of a Party that has chosen to apply that paragraph) not to apply to its Covered Tax Agreements that already contain provisions that deny all of the benefits that would otherwise be provided under the Covered Tax Agreement where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits;
67. c)for the Simplified Limitation on Benefits Provision not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 14.16. Except where the Simplified Limitation on Benefits Provision applies with respect to the granting of benefits under a Covered Tax Agreement by one or more Parties pursuant to paragraph 7, a Party that chooses pursuant to paragraph 6 to apply the Simplified Limitation on Benefits Provision may reserve the right for the entirety of this Article not to apply with respect to its Covered Tax Agreements for which one or more of the other Contracting Jurisdictions has not chosen to apply the Simplified Limitation on Benefits Provision. In such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard for preventing treaty abuse under the OECD/G20 BEPS package.17.
68. a)Each Party that has not made the reservation described in subparagraph
69. a)of paragraph 15 shall notify the Depositary of whether each of its Covered Tax Agreements that is not subject to a reservation described in subparagraph
70. b)of paragraph 15 contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1 (and where applicable, paragraph 4). In other cases, paragraph 1 (and where applicable, paragraph 4) shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1 (and where applicable, paragraph 4). A Party making a notification under this subparagraph may also include a statement that while such Party accepts the application of paragraph 1 alone as an interim measure, it intends where possible to adopt a limitation on benefits provision, in addition to or in replacement of paragraph 1, through bilateral negotiation.
71. b)Each Party that chooses to apply paragraph 4 shall notify the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification.
72. c)Each Party that chooses to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6 shall notify the Depositary of its choice. Unless such Party has made the reservation described in subparagraph
73. c)of paragraph 15, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number of each such provision.
74. d)
75. d)Each Party that does not choose to apply the Simplified Limitation on Benefits Provision pursuant to paragraph 6, but chooses to apply either subparagraph
76. a)or
77. b)of paragraph 7 shall notify the Depositary of its choice of subparagraph. Unless such Party has made the reservation described in subparagraph
78. c)of paragraph 15, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number of each such provision.
79. e)Where all Contracting Jurisdictions have made a notification under subparagraph
80. c)or
81. d)with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the Simplified Limitation on Benefits Provision. In other cases, the Simplified Limitation on Benefits Provision shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with the Simplified Limitation on Benefits Provision.Article 8Dividend Transfer Transactions1. Provisions of a Covered Tax Agreement that exempt dividends paid by a company which is a resident of a Contracting Jurisdiction from tax or that limit the rate at which such dividends may be taxed, provided that the beneficial owner or the recipient is a company which is a resident of the other Contracting Jurisdiction and which owns, holds or controls more than a certain amount of the capital, shares, stock, voting power, voting rights or similar ownership interests of the company paying the dividends, shall apply only if the ownership conditions described in those provisions are met throughout a 365 day period that includes the day of the payment of the dividends (for the purpose of computing that period, no account shall be taken of changes of ownership that would directly result from a corporate reorganisation, such as a merger or divisive reorganisation, of the company that holds the shares or that pays the dividends).2. The minimum holding period provided in paragraph 1 shall apply in place of or in the absence of a minimum holding period in provisions of a Covered Tax Agreement described in paragraph 1.3. A Party may reserve the right:
82. a)for the entirety of this Article not to apply to its Covered Tax Agreements;
83. b)for the entirety of this Article not to apply to its Covered Tax Agreements to the extent that the provisions described in paragraph 1 already include:
84. i)a minimum holding period;
85. ii)a minimum holding period shorter than a 365 day period; oriii) a minimum holding period longer than a 365 day period.4. Each Party that has not made a reservation described in subparagraph
86. a)of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 1 that is not subject to a reservation described in subparagraph
87. b)of paragraph 3, and if so, the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that provision.Article 9Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property1. Provisions of a Covered Tax Agreement providing that gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or other rights of participation in an entity may be taxed in the other Contracting Jurisdiction provided that these shares or rights derived more than a certain part of their value from immovable property (real property) situated in that other Contracting Jurisdiction (or provided that more than a certain part of the property of the entity consists of such immovable property (real property)):
88. a)shall apply if the relevant value threshold is met at any time during the 365 days preceding the alienation; andb) shall apply to shares or comparable interests, such as interests in a partnership or trust (to the extent that such shares or interests are not already covered) in addition to any shares or rights already covered by the provisions.2. The period provided in subparagraph
89. a)of paragraph 1 shall apply in place of or in the absence of a time period for determining whether the relevant value threshold in provisions of a Covered Tax Agreement described in paragraph 1 was met.3. A Party may also choose to apply paragraph 4 with respect to its Covered Tax Agreements.4. For purposes of a Covered Tax Agreement, gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting Jurisdiction if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent of their value directly or indirectly from immovable property (real property) situated in that other Contracting Jurisdiction.5. Paragraph 4 shall apply in place of or in the absence of provisions of a Covered Tax Agreement providing that gains derived by a resident of a Contracting Jurisdiction from the alienation of shares or other rights of participation in an entity may be taxed in the other Contracting Jurisdiction provided that these shares or rights derived more than a certain part of their value from immovable property (real property) situated in that other Contracting Jurisdiction, or provided that more than a certain part of the property of the entity consists of such immovable property (real property).6. A Party may reserve the right:
90. a)for paragraph 1 not to apply to its Covered Tax Agreements;
91. b)for subparagraph
92. a)of paragraph 1 not to apply to its Covered Tax Agreements;
93. c)for subparagraph
94. b)of paragraph 1 not to apply to its Covered Tax Agreements;
95. d)for subparagraph
96. a)of paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision of the type described in paragraph 1 that includes a period for determining whether the relevant value threshold was met;
97. e)for subparagraph
98. b)of paragraph 1 not to apply to its Covered Tax Agreements that already contain a provision of the type described in paragraph 1 that applies to the alienation of interests other than shares;
99. f)for paragraph 4 not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 5.7. Each Party that has not made the reservation described in subparagraph
100. a)of paragraph 6 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 1, and if so, the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision.8. Each Party that chooses to apply paragraph 4 shall notify the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification. In such case, paragraph 1 shall not apply with respect to that Covered Tax Agreement. In the case of a Party that has not made the reservation described in subparagraph
101. f)of paragraph 6 and has made the reservation described in subparagraph
102. a)of paragraph 6, such notification shall also include the list of its Covered Tax Agreements which contain a provision described in paragraph 5, as well as the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made a notification with respect to a provision of a Covered Tax Agreement under this paragraph or paragraph 7, that provision shall be replaced by the provisions of paragraph 4. In other cases, paragraph 4 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 4.Article 10Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions1. Where:
103. a)an enterprise of a Contracting Jurisdiction to a Covered Tax Agreement derives income from the other Contracting Jurisdiction and the first-mentioned Contracting Jurisdiction treats such income as attributable to a permanent establishment of the enterprise situated in a third jurisdiction; andb) the profits attributable to that permanent establishment are exempt from tax in the first-mentioned Contracting Jurisdiction,the benefits of the Covered Tax Agreement shall not apply to any item of income on which the tax in the third jurisdiction is less than 60 per cent of the tax that would be imposed in the first-mentioned Contracting Jurisdiction on that item of income if that permanent establishment were situated in the first-mentioned Contracting Jurisdiction. In such a case, any income to which the provisions of this paragraph apply shall remain taxable according to the domestic law of the other Contracting Jurisdiction, notwithstanding any other provisions of the Covered Tax Agreement.2. Paragraph 1 shall not apply if the income derived from the other Contracting Jurisdiction described in paragraph 1 is derived in connection with or is incidental to the active conduct of a business carried on through the permanent establishment (other than the business of making, managing or simply holding investments for the enterprise’s own account, unless these activities are banking, insurance or securities activities carried on by a bank, insurance enterprise or registered securities dealer, respectively).3. If benefits under a Covered Tax Agreement are denied pursuant to paragraph 1 with respect to an item of income derived by a resident of a Contracting Jurisdiction, the competent authority of the other Contracting Jurisdiction may, nevertheless, grant these benefits with respect to that item of income if, in response to a request by such resident, such competent authority determines that granting such benefits is justified in light of the reasons such resident did not satisfy the requirements of paragraphs 1 and 2. The competent authority of the Contracting Jurisdiction to which a request has been made under the preceding sentence by a resident of the other Contracting Jurisdiction shall consult with the competent authority of that other Contracting Jurisdiction before either granting or denying the request.4. Paragraphs 1 through 3 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that deny or limit benefits that would otherwise be granted to an enterprise of a Contracting Jurisdiction which derives income from the other Contracting Jurisdiction that is attributable to a permanent establishment of the enterprise situated in a third jurisdiction.5. A Party may reserve the right:
104. a)for the entirety of this Article not to apply to its Covered Tax Agreements;
105. b)for the entirety of this Article not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 4;
106. c)for this Article to apply only to its Covered Tax Agreements that already contain the provisions described in paragraph 4.6. Each Party that has not made the reservation described in subparagraph
107. a)or
108. b)of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 4, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraphs 1 through 3. In other cases, paragraphs 1 through 3 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with those paragraphs.Article 11Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents1. A Covered Tax Agreement shall not affect the taxation by a Contracting Jurisdiction of its residents, except with respect to the benefits granted under provisions of the Covered Tax Agreement:
109. a)which require that Contracting Jurisdiction to grant to an enterprise of that Contracting Jurisdiction a correlative or corresponding adjustment following an initial adjustment made by the other Contracting Jurisdiction, in accordance with the Covered Tax Agreement, to the amount of tax charged in the first-mentioned Contracting Jurisdiction on the profits of a permanent establishment of the enterprise or the profits of an associated enterprise;
110. b)which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction if that individual derives income in respect of services rendered to the other Contracting Jurisdiction or a political subdivision or local authority or other comparable body thereof;
111. c)which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction if that individual is also a student, business apprentice or trainee, or a teacher, professor, lecturer, instructor, researcher or research scholar who meets the conditions of the Covered Tax Agreement;
112. d)which require that Contracting Jurisdiction to provide a tax credit or tax exemption to residents of that Contracting Jurisdiction with respect to the income that the other Contracting Jurisdiction may tax in accordance with the Covered Tax Agreement (including profits that are attributable to a permanent establishment situated in that other Contracting Jurisdiction in accordance with the Covered Tax Agreement);
113. e)which protect residents of that Contracting Jurisdiction against certain discriminatory taxation practices by that Contracting Jurisdiction;
114. f)which allow residents of that Contracting Jurisdiction to request that the competent authority of that or either Contracting Jurisdiction consider cases of taxation not in accordance with the Covered Tax Agreement;
115. g)which may affect how that Contracting Jurisdiction taxes an individual who is a resident of that Contracting Jurisdiction when that individual is a member of a diplomatic mission, government mission or consular post of the other Contracting Jurisdiction;
116. h)which provide that pensions or other payments made under the social security legislation of the other Contracting Jurisdiction shall be taxable only in that other Contracting Jurisdiction;
117. i)which provide that pensions and similar payments, annuities, alimony payments or other maintenance payments arising in the other Contracting Jurisdiction shall be taxable only in that other Contracting Jurisdiction; orj) which otherwise expressly limit a Contracting Jurisdiction’s right to tax its own residents or provide expressly that the Contracting Jurisdiction in which an item of income arises has the exclusive right to tax that item of income.2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement stating that the Covered Tax Agreement would not affect the taxation by a Contracting Jurisdiction of its residents.3. A Party may reserve the right:
118. a)for the entirety of this Article not to apply to its Covered Tax Agreements;
119. b)for the entirety of this Article not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 2.4. Each Party that has not made the reservation described in subparagraph
120. a)or
121. b)of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.PART IV.AVOIDANCE OF PERMANENT ESTABLISHMENT STATUSArticle 12Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies1. Notwithstanding the provisions of a Covered Tax Agreement that define the term "permanent establishment", but subject to paragraph 2, where a person is acting in a Contracting Jurisdiction to a Covered Tax Agreement on behalf of an enterprise and, in doing so, habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the enterprise, and these contracts are:
122. a)in the name of the enterprise; orb) for the transfer of the ownership of, or for the granting of the right to use, property owned by that enterprise or that the enterprise has the right to use; orc) for the provision of services by that enterprise,that enterprise shall be deemed to have a permanent establishment in that Contracting Jurisdiction in respect of any activities which that person undertakes for the enterprise unless these activities, if they were exercised by the enterprise through a fixed place of business of that enterprise situated in that Contracting Jurisdiction, would not cause that fixed place of business to be deemed to constitute a permanent establishment under the definition of permanent establishment included in the Covered Tax Agreement (as it may be modified by this Convention).2. Paragraph 1 shall not apply where the person acting in a Contracting Jurisdiction to a Covered Tax Agreement on behalf of an enterprise of the other Contracting Jurisdiction carries on business in the first-mentioned Contracting Jurisdiction as an independent agent and acts for the enterprise in the ordinary course of that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related, that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise.3.
123. a)Paragraph 1 shall apply in place of provisions of a Covered Tax Agreement that describe the conditions under which an enterprise shall be deemed to have a permanent establishment in a Contracting Jurisdiction (or a person shall be deemed to be a permanent establishment in a Contracting Jurisdiction) in respect of an activity which a person other than an agent of an independent status undertakes for the enterprise, but only to the extent that such provisions address the situation in which such person has, and habitually exercises, in that Contracting Jurisdiction an authority to conclude contracts in the name of the enterprise.
124. b)Paragraph 2 shall apply in place of provisions of a Covered Tax Agreement that provide that an enterprise shall not be deemed to have a permanent establishment in a Contracting Jurisdiction in respect of an activity which an agent of an independent status undertakes for the enterprise.4. A Party may reserve the right for the entirety of this Article not to apply to its Covered Tax Agreements.5. Each Party that has not made a reservation described in paragraph 4 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in subparagraph
125. a)of paragraph 3, as well as the article and paragraph number of each such provision. Paragraph 1 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision.6. Each Party that has not made a reservation described in paragraph 4 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in subparagraph
126. b)of paragraph 3, as well as the article and paragraph number of each such provision. Paragraph 2 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that provision.Article 13Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions1. A Party may choose to apply paragraph 2 (Option A) or paragraph 3 (Option B) or to apply neither Option.Option A2. Notwithstanding the provisions of a Covered Tax Agreement that define the term "permanent establishment", the term "permanent establishment" shall be deemed not to include:
127. a)the activities specifically listed in the Covered Tax Agreement (prior to modification by this Convention) as activities deemed not to constitute a permanent establishment, whether or not that exception from permanent establishment status is contingent on the activity being of a preparatory or auxiliary character;
128. b)the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity not described in subparagraph a);
129. c)the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs
130. a)and b),provided that such activity or, in the case of subparagraph c), the overall activity of the fixed place of business, is of a preparatory or auxiliary character.Option B3. Notwithstanding the provisions of a Covered Tax Agreement that define the term "permanent establishment", the term "permanent establishment" shall be deemed not to include:
131. a)the activities specifically listed in the Covered Tax Agreement (prior to modification by this Convention) as activities deemed not to constitute a permanent establishment, whether or not that exception from permanent establishment status is contingent on the activity being of a preparatory or auxiliary character, except to the extent that the relevant provision of the Covered Tax Agreement provides explicitly that a specific activity shall be deemed not to constitute a permanent establishment provided that the activity is of a preparatory or auxiliary character;
132. b)the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity not described in subparagraph a), provided that this activity is of a preparatory or auxiliary character;
133. c)the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs
134. a)and b), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.4. A provision of a Covered Tax Agreement (as it may be modified by paragraph 2 or 3) that lists specific activities deemed not to constitute a permanent establishment shall not apply to a fixed place of business that is used or maintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting Jurisdiction and:
135. a)that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of a Covered Tax Agreement defining a permanent establishment; orb) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not of a preparatory or auxiliary character,provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are part of a cohesive business operation.5.
136. a)Paragraph 2 or 3 shall apply in place of the relevant parts of provisions of a Covered Tax Agreement that list specific activities that are deemed not to constitute a permanent establishment even if the activity is carried on through a fixed place of business (or provisions of a Covered Tax Agreement that operate in a comparable manner).
137. b)Paragraph 4 shall apply to provisions of a Covered Tax Agreement (as they may be modified by paragraph 2 or 3) that list specific activities that are deemed not to constitute a permanent establishment even if the activity is carried on through a fixed place of business (or provisions of a Covered Tax Agreement that operate in a comparable manner).6. A Party may reserve the right:
138. a)for the entirety of this Article not to apply to its Covered Tax Agreements;
139. b)for paragraph 2 not to apply to its Covered Tax Agreements that explicitly state that a list of specific activities shall be deemed not to constitute a permanent establishment only if each of the activities is of a preparatory or auxiliary character;
140. c)for paragraph 4 not to apply to its Covered Tax Agreements.7. Each Party that chooses to apply an Option under paragraph 1 shall notify the Depositary of its choice of Option. Such notification shall also include the list of its Covered Tax Agreements which contain a provision described in subparagraph
141. a)of paragraph 5, as well as the article and paragraph number of each such provision. An Option shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply the same Option and have made such a notification with respect to that provision.8. Each Party that has not made a reservation described in subparagraph
142. a)or
143. c)of paragraph 6 and does not choose to apply an Option under paragraph 1 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in subparagraph
144. b)of paragraph 5, as well as the article and paragraph number of each such provision. Paragraph 4 shall apply with respect to a provision of a Covered Tax Agreement only where all Contracting Jurisdictions have made a notification with respect to that provision under this paragraph or paragraph 7.Article 14Splitting-up of Contracts1. For the sole purpose of determining whether the period (or periods) referred to in a provision of a Covered Tax Agreement that stipulates a period (or periods) of time after which specific projects or activities shall constitute a permanent establishment has been exceeded:
145. a)where an enterprise of a Contracting Jurisdiction carries on activities in the other Contracting Jurisdiction at a place that constitutes a building site, construction project, installation project or other specific project identified in the relevant provision of the Covered Tax Agreement, or carries on supervisory or consultancy activities in connection with such a place, in the case of a provision of a Covered Tax Agreement that refers to such activities, and these activities are carried on during one or more periods of time that, in the aggregate, exceed 30 days without exceeding the period or periods referred to in the relevant provision of the Covered Tax Agreement; andb) where connected activities are carried on in that other Contracting Jurisdiction at (or, where the relevant provision of the Covered Tax Agreement applies to supervisory or consultancy activities, in connection with) the same building site, construction or installation project, or other place identified in the relevant provision of the Covered Tax Agreement during different periods of time, each exceeding 30 days, by one or more enterprises closely related to the first-mentioned enterprise,these different periods of time shall be added to the aggregate period of time during which the first-mentioned enterprise has carried on activities at that building site, construction or installation project, or other place identified in the relevant provision of the Covered Tax Agreement.2. Paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement to the extent that such provisions address the division of contracts into multiple parts to avoid the application of a time period or periods in relation to the existence of a permanent establishment for specific projects or activities described in paragraph 1.3. A Party may reserve the right:
146. a)for the entirety of this Article not to apply to its Covered Tax Agreements;
147. b)for the entirety of this Article not to apply with respect to provisions of its Covered Tax Agreements relating to the exploration for or exploitation of natural resources.4. Each Party that has not made a reservation described in subparagraph
148. a)of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2 that is not subject to a reservation under subparagraph
149. b)of paragraph 3, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragraph 1 to the extent provided in paragraph 2. In other cases, paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with paragraph 1.Article 15Definition of a Person Closely Related to an Enterprise1. For the purposes of the provisions of a Covered Tax Agreement that are modified by paragraph 2 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies), paragraph 4 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions), or paragraph 1 of Article 14 (Splitting-up of Contracts), a person is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same persons or enterprises. In any case, a person shall be considered to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) or if another person possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise.2. A Party that has made the reservations described in paragraph 4 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies), subparagraph
150. a)or
151. c)of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions), and subparagraph
152. a)of paragraph 3 of Article 14 (Splitting-up of Contracts) may reserve the right for the entirety of this Article not to apply to the Covered Tax Agreements to which those reservations apply.PART V.IMPROVING DISPUTE RESOLUTIONArticle 16Mutual Agreement Procedure1. Where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, that person may, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, present the case to the competent authority of either Contracting Jurisdiction. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement.2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting Jurisdiction, with a view to the avoidance of taxation which is not in accordance with the Covered Tax Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Jurisdictions.3. The competent authorities of the Contracting Jurisdictions shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Covered Tax Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Covered Tax Agreement.4.
153. a)
154. i)The first sentence of paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement (or parts thereof) that provide that where a person considers that the actions of one or both of the Contracting Jurisdiction result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, that person may, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, present the case to the competent authority of the Contracting Jurisdiction of which that person is a resident including provisions under which, if the case presented by that person comes under the provisions of a Covered Tax Agreement relating to non-discrimination based on nationality, the case may be presented to the competent authority of the Contracting Jurisdiction of which that person is a national.
155. ii)The second sentence of paragraph 1 shall apply in place of provisions of a Covered Tax Agreement that provide that a case referred to in the first sentence of paragraph 1 must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, or in the absence of a provision of a Covered Tax Agreement describing the time period within which such a case must be presented.
156. b)
157. i)The first sentence of paragraph 2 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authority that is presented with the case by the person referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting Jurisdiction, with a view to the avoidance of taxation which is not in accordance with the Covered Tax Agreement.
158. ii)The second sentence of paragraph 2 shall apply in the absence of provisions of a Covered Tax Agreement providing that any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Jurisdictions.
159. c)
160. i)The first sentence of paragraph 3 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authorities of the Contracting Jurisdictions shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Covered Tax Agreement.
161. ii)The second sentence of paragraph 3 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authorities of the Contracting Jurisdictions may also consult together for the elimination of double taxation in cases not provided for in the Covered Tax Agreement.5. A Party may reserve the right:
162. a)for the first sentence of paragraph 1 not to apply to its Covered Tax Agreements on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS Package by ensuring that under each of its Covered Tax Agreements (other than a Covered Tax Agreement that permits a person to present a case to the competent authority of either Contracting Jurisdiction), where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, that person may present the case to the competent authority of the Contracting Jurisdiction of which the person is a resident or, if the case presented by that person comes under a provision of a Covered Tax Agreement relating to non-discrimination based on nationality, to that of the Contracting Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will implement a bilateral notification or consultation process with the competent authority of the other Contracting Jurisdiction for cases in which the competent authority to which the mutual agreement procedure case was presented does not consider the taxpayer’s objection to be justified;
163. b)for the second sentence of paragraph 1 not to apply to its Covered Tax Agreements that do not provide that the case referred to in the first sentence of paragraph 1 must be presented within a specific time period on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS package by ensuring that for the purposes of all such Covered Tax Agreements the taxpayer referred to in paragraph 1 is allowed to present the case within a period of at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement;
164. c)for the second sentence of paragraph 2 not to apply to its Covered Tax Agreements on the basis that for the purposes of all of its Covered Tax Agreements:
165. i)any agreement reached via the mutual agreement procedure shall be implemented notwithstanding any time limits in the domestic laws of the Contracting Jurisdictions; orii) it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS package by accepting, in its bilateral treaty negotiations, a treaty provision providing that:A) the Contracting Jurisdictions shall make no adjustment to the profits that are attributable to a permanent establishment of an enterprise of one of the Contracting Jurisdictions after a period that is mutually agreed between both Contracting Jurisdictions from the end of the taxable year in which the profits would have been attributable to the permanent establishment (this provision shall not apply in the case of fraud, gross negligence or wilful default); andB) the Contracting Jurisdictions shall not include in the profits of an enterprise, and tax accordingly, profits that would have accrued to the enterprise but that by reason of the conditions referred to in a provision in the Covered Tax Agreement relating to associated enterprises have not so accrued, after a period that is mutually agreed between both Contracting Jurisdictions from the end of the taxable year in which the profits would have accrued to the enterprise (this provision shall not apply in the case of fraud, gross negligence or wilful default).6.
166. a)Each Party that has not made a reservation described in subparagraph
167. a)of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in clause
168. i)of subparagraph
169. a)of paragraph 4, and if so, the article and paragraph number of each such provision. Where all Contracting Jurisdictions have made a notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the first sentence of paragraph 1. In other cases, the first sentence of paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with that sentence.
170. b)Each Party that has not made the reservation described in subparagraph
171. b)of paragraph 5 shall notify the Depositary of:
172. i)the list of its Covered Tax Agreements which contain a provision that provides that a case referred to in the first sentence of paragraph 1 must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, as well as the article and paragraph number of each such provision; a provision of a Covered Tax Agreement shall be replaced by the second sentence of paragraph 1 where all Contracting Jurisdictions have made such a notification with respect to that provision; in other cases, subject to clause ii), the second sentence of paragraph 1 shall supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with the second sentence of paragraph 1;
173. ii)the list of its Covered Tax Agreements which contain a provision that provides that a case referred to in the first sentence of paragraph 1 must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, as well as the article and paragraph number of each such provision; the second sentence of paragraph 1 shall not apply to a Covered Tax Agreement where any Contracting Jurisdiction has made such a notification with respect to that Covered Tax Agreement.
174. c)Each Party shall notify the Depositary of:
175. i)the list of its Covered Tax Agreements which do not contain a provision described in clause
176. i)of subparagraph
177. b)of paragraph 4; the first sentence of paragraph 2 shall apply to a Covered Tax Agreement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement;
178. ii)in the case of a Party that has not made the reservation described in subparagraph
179. c)of paragraph 5, the list of it