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Agreement between the competent authorities of Latvia and Belgium concerning mutual administrative assistance with respect to taxes on income On the basis of - the 77/799/EEC Council Directive of 19 December 1977 concerning mutual assistance - article 26 of the Convention between the Republic of Latvia and the Kingdom of Belgium for the av(...) Agreement between the competent authorities of Latvia and Belgium concerning mutual administrative assistance with respect to taxes on income On the basis of - the 77/799/EEC Council Directive of 19 December 1977 concerning mutual assistance - article 26 of the Convention between the Republic of Latvia and the Kingdom of Belgium for the av(...)
FEDERAL PUBLIC SERVICE FINANCE FEDERAL PUBLIC SERVICE FINANCE
Agreement between the competent authorities of Latvia and Belgium Agreement between the competent authorities of Latvia and Belgium
concerning mutual administrative assistance with respect to taxes on concerning mutual administrative assistance with respect to taxes on
income income
On the basis of On the basis of
- the 77/799/EEC Council Directive of 19 December 1977 concerning - the 77/799/EEC Council Directive of 19 December 1977 concerning
mutual assistance by the competent authorities of the Member States in mutual assistance by the competent authorities of the Member States in
the field of direct taxation and taxation of insurance premiums as the field of direct taxation and taxation of insurance premiums as
amended (hereinafter referred to as "the Directive"), and amended (hereinafter referred to as "the Directive"), and
- article 26 of the Convention between the Republic of Latvia and the - article 26 of the Convention between the Republic of Latvia and the
Kingdom of Belgium for the avoidance of double taxation and the Kingdom of Belgium for the avoidance of double taxation and the
prevention of fiscal evasion with respect to taxes on income, signed prevention of fiscal evasion with respect to taxes on income, signed
on 21 April 1999, (hereinafter referred to as "the Convention"), on 21 April 1999, (hereinafter referred to as "the Convention"),
and having regard to the desire of both authorities to increase mutual and having regard to the desire of both authorities to increase mutual
assistance, the competent authorities of Latvia and Belgium agree on assistance, the competent authorities of Latvia and Belgium agree on
the following provisions concerning : the following provisions concerning :
- exchange of information, - exchange of information,
- simultaneous tax examinations, - simultaneous tax examinations,
- the presence of tax officials of one State in the territory of the - the presence of tax officials of one State in the territory of the
other State. other State.
I. EXCHANGE UPON REQUEST I. EXCHANGE UPON REQUEST
The competent authorities commit themselves to apply their powers and The competent authorities commit themselves to apply their powers and
authorities in the most liberal fashion possible in implementing the authorities in the most liberal fashion possible in implementing the
Directive and Article 26 of the Convention. They shall provide Directive and Article 26 of the Convention. They shall provide
information upon request as soon as possible. information upon request as soon as possible.
II. AUTOMATIC EXCHANGE OF INFORMATION II. AUTOMATIC EXCHANGE OF INFORMATION
The competent authorities shall regularly exchange without prior The competent authorities shall regularly exchange without prior
request information concerning : request information concerning :
1. business profits referred to in Article 7 of the Convention; 1. business profits referred to in Article 7 of the Convention;
2. income from professional services and other independent activities 2. income from professional services and other independent activities
referred to in Article 14 of the Convention; referred to in Article 14 of the Convention;
3. salaries, wages and other similar remuneration referred to, as the 3. salaries, wages and other similar remuneration referred to, as the
case may be, in Articles 15 and 19 of the Convention; case may be, in Articles 15 and 19 of the Convention;
4. directors' fees, attendance fees and other similar payments 4. directors' fees, attendance fees and other similar payments
referred to in Article 16 of the Convention; referred to in Article 16 of the Convention;
5. income of artistes and sportsmen referred to in Article 17 of the 5. income of artistes and sportsmen referred to in Article 17 of the
Convention; Convention;
6. pensions, other similar remuneration, life annuities, alimony, 6. pensions, other similar remuneration, life annuities, alimony,
capital, surrender values and "replacement income" (i.e. indemnities, capital, surrender values and "replacement income" (i.e. indemnities,
various annuities or allowances, which compensate a loss of various annuities or allowances, which compensate a loss of
professional income due to unemployment, illness, an accident or professional income due to unemployment, illness, an accident or
another analogous circumstance) referred to, as the case may be, in another analogous circumstance) referred to, as the case may be, in
Articles 18, 19 or 22 of the Convention; Articles 18, 19 or 22 of the Convention;
7. fees, commissions, brokerage, returns, pay and other remuneration 7. fees, commissions, brokerage, returns, pay and other remuneration
paid to individuals or legal persons; paid to individuals or legal persons;
8. information (assessment notice or calculation note) with respect to 8. information (assessment notice or calculation note) with respect to
the personal income tax levied by one State on the residents of the the personal income tax levied by one State on the residents of the
other State. other State.
Information referred to in this section shall, as possible, be Information referred to in this section shall, as possible, be
delivered according to the OECD Standard Magnetic Format for automatic delivered according to the OECD Standard Magnetic Format for automatic
exchange, or any further updated format recommended by the OECD exchange, or any further updated format recommended by the OECD
Council. This information includes, if possible, the Taxpayer Council. This information includes, if possible, the Taxpayer
Identification Number (TIN) of non-resident taxpayers that is Identification Number (TIN) of non-resident taxpayers that is
attributed to them by their State of residence. attributed to them by their State of residence.
Information with respect to a certain calendar year or period shall be Information with respect to a certain calendar year or period shall be
transmitted as soon as possible after the end of that year or period. transmitted as soon as possible after the end of that year or period.
III. SPONTANEOUS EXCHANGE OF INFORMATION III. SPONTANEOUS EXCHANGE OF INFORMATION
The competent authority of one State shall, without prior request, The competent authority of one State shall, without prior request,
forward the information referred to in Article 1, § 1 of the Directive forward the information referred to in Article 1, § 1 of the Directive
and Article 26 of the Convention that its tax administration has and Article 26 of the Convention that its tax administration has
identified to the competent authority of the other State. identified to the competent authority of the other State.
This spontaneous exchange concerns in particular, but is not limited This spontaneous exchange concerns in particular, but is not limited
to : to :
1. situations referred to in article 4, § 1 of the Directive; 1. situations referred to in article 4, § 1 of the Directive;
2. transfers of the residence of a person from one State to the other 2. transfers of the residence of a person from one State to the other
State; State;
3. the assessment notices or calculation notes with respect to income 3. the assessment notices or calculation notes with respect to income
tax levied by one State on individuals who are residents of that State tax levied by one State on individuals who are residents of that State
and who derive in the other State income which is taxable in that and who derive in the other State income which is taxable in that
other State; other State;
4. information concerning immovable property referred to in Article 6 4. information concerning immovable property referred to in Article 6
of the Convention and income from such property; of the Convention and income from such property;
5. information concerning capital gains referred to in Article 13 of 5. information concerning capital gains referred to in Article 13 of
the Convention. the Convention.
IV. SIMULTANEOUS TAX EXAMINATIONS IV. SIMULTANEOUS TAX EXAMINATIONS
A. Definition A. Definition
For the purpose of this Agreement the term « simultaneous tax For the purpose of this Agreement the term « simultaneous tax
examination » means an examination carried out according to an examination » means an examination carried out according to an
agreement of both participating States to examine simultaneously and agreement of both participating States to examine simultaneously and
independently, each on its own territory, the tax affairs of one or independently, each on its own territory, the tax affairs of one or
more taxpayer(s) in which they have a common or related interest, with more taxpayer(s) in which they have a common or related interest, with
a view to exchanging any relevant information which they so obtain. a view to exchanging any relevant information which they so obtain.
Any exchange of information resulting from such simultaneous Any exchange of information resulting from such simultaneous
examination, either on request or spontaneous, shall be made through examination, either on request or spontaneous, shall be made through
the competent authorities. the competent authorities.
B. Objectives B. Objectives
The purposes of simultaneous tax examination are inter alia : The purposes of simultaneous tax examination are inter alia :
1. to determine a taxpayer's correct liability in cases where : 1. to determine a taxpayer's correct liability in cases where :
a) costs are shared or charged and profits are allocated between a) costs are shared or charged and profits are allocated between
taxpayers in different taxing jurisdictions or more generally in cases taxpayers in different taxing jurisdictions or more generally in cases
where transfer pricing issues are involved; where transfer pricing issues are involved;
b) apparent tax avoidance or tax evasion techniques or patterns b) apparent tax avoidance or tax evasion techniques or patterns
involving substance versus form transactions, controlled financing involving substance versus form transactions, controlled financing
schemes, price manipulations, cost allocations or tax shelters are schemes, price manipulations, cost allocations or tax shelters are
identified; identified;
c) unreported income, money laundering and corruption practices, c) unreported income, money laundering and corruption practices,
kickbacks, bribes, or other illegal payments, etc. are identified; kickbacks, bribes, or other illegal payments, etc. are identified;
d) transactions with tax havens or tax avoidance or evasion schemes d) transactions with tax havens or tax avoidance or evasion schemes
involving tax havens are identified; involving tax havens are identified;
2. to facilitate the exchange of information on : 2. to facilitate the exchange of information on :
a) multinational business practices, complex transactions, tax a) multinational business practices, complex transactions, tax
examination issues and non-compliance trends that may be particular to examination issues and non-compliance trends that may be particular to
an industry or a group of industries; an industry or a group of industries;
b) cost sharing arrangements; b) cost sharing arrangements;
c) profit allocation methods in special fields such as global trading c) profit allocation methods in special fields such as global trading
and new financial instruments. and new financial instruments.
In no case shall a simultaneous tax examination be a substitute for In no case shall a simultaneous tax examination be a substitute for
the mutual agreement procedure provided for in Article 25 of the the mutual agreement procedure provided for in Article 25 of the
Convention. Convention.
C. Case selection and examination procedure C. Case selection and examination procedure
The selection procedures shall be the following : The selection procedures shall be the following :
1. The competent authority of each State shall identify independently 1. The competent authority of each State shall identify independently
the taxpayers it intends to propose for a simultaneous examination. the taxpayers it intends to propose for a simultaneous examination.
2. The competent authority of each State shall inform its counterpart 2. The competent authority of each State shall inform its counterpart
of the other State of its choice of potential cases for simultaneous of the other State of its choice of potential cases for simultaneous
tax examinations, for which it used the selection criteria described tax examinations, for which it used the selection criteria described
below. It shall explain, as far as possible, why it has chosen these below. It shall explain, as far as possible, why it has chosen these
cases and provide the information leading to its proposals, together cases and provide the information leading to its proposals, together
with any other relevant information, as well as its statute of with any other relevant information, as well as its statute of
limitation applicable to the cases proposed for simultaneous limitation applicable to the cases proposed for simultaneous
examinations. examinations.
3. Each competent authority shall determine if it wishes to 3. Each competent authority shall determine if it wishes to
participate in a particular simultaneous examination. participate in a particular simultaneous examination.
4. The competent authority requested to participate in a simultaneous 4. The competent authority requested to participate in a simultaneous
examination shall consider the information in conjunction with examination shall consider the information in conjunction with
information from its own sources and shall confirm in writing to its information from its own sources and shall confirm in writing to its
counterpart its agreement or refusal to undertake this examination counterpart its agreement or refusal to undertake this examination
(mentioning the taxpayers, the taxes and the tax years involved). (mentioning the taxpayers, the taxes and the tax years involved).
Before making its confirmation, the competent authority shall seek to Before making its confirmation, the competent authority shall seek to
obtain any information that it requires in order to reach a decision, obtain any information that it requires in order to reach a decision,
either under its domestic laws or under the provisions of the either under its domestic laws or under the provisions of the
Directive or of Article 26 of the Convention. Directive or of Article 26 of the Convention.
It shall indicate a designated representative who will have functional It shall indicate a designated representative who will have functional
responsibility for directing and coordinating the examination. responsibility for directing and coordinating the examination.
The proposing competent authority shall also indicate in writing a The proposing competent authority shall also indicate in writing a
designated representative. designated representative.
The competent authorities may then present to each other requests for The competent authorities may then present to each other requests for
exchange of information or provide each other with information exchange of information or provide each other with information
spontaneously under and in conformity with the Convention or the spontaneously under and in conformity with the Convention or the
Directive. Directive.
5. The designated representatives of the competent authorities shall 5. The designated representatives of the competent authorities shall
take care of the practical aspects of the simultaneous examination take care of the practical aspects of the simultaneous examination
(starting date, calendar, periods to examine, State having the (starting date, calendar, periods to examine, State having the
functional responsibility for coordinating the examination). If functional responsibility for coordinating the examination). If
needed, tax officials of one State may be allowed to be present in the needed, tax officials of one State may be allowed to be present in the
other State. other State.
6. The prerequisite and therefore essential condition of selection is 6. The prerequisite and therefore essential condition of selection is
that the tax years be open for examination in the two States. that the tax years be open for examination in the two States.
D. Criteria for case selection D. Criteria for case selection
Any case selected for a simultaneous tax examination shall generally Any case selected for a simultaneous tax examination shall generally
involve a taxpayer or taxpayers carrying out activities, either involve a taxpayer or taxpayers carrying out activities, either
through associated enterprises or through permanent establishments, in through associated enterprises or through permanent establishments, in
both participating States. The factors which have to be taken into both participating States. The factors which have to be taken into
account in determining whether a case is selected for simultaneous account in determining whether a case is selected for simultaneous
examination may include, inter alia : examination may include, inter alia :
1. the importance of the activities on a worldwide scale; 1. the importance of the activities on a worldwide scale;
2. the extent of the transactions within the group; 2. the extent of the transactions within the group;
3. indication of tax avoidance or evasion; 3. indication of tax avoidance or evasion;
4. indication of substantial non-compliance of tax legislation in one 4. indication of substantial non-compliance of tax legislation in one
or both States; or both States;
5. indication of a manipulation of transfer prices to the potential 5. indication of a manipulation of transfer prices to the potential
detriment of one or both States; detriment of one or both States;
6. indication of other forms of international tax planning which, if 6. indication of other forms of international tax planning which, if
countered successfully, may generate additional tax revenue in one or countered successfully, may generate additional tax revenue in one or
both States; both States;
7. indication that the economic performance of a taxpayer or related 7. indication that the economic performance of a taxpayer or related
taxpayers, over a period of time, is significantly worse than it might taxpayers, over a period of time, is significantly worse than it might
be expected, for example : be expected, for example :
a) the economic performance does not reflect appropriate profits when a) the economic performance does not reflect appropriate profits when
measured against sales, total assets, etc.; measured against sales, total assets, etc.;
b) cases where the taxpayer consistently shows losses, especially b) cases where the taxpayer consistently shows losses, especially
long-term losses; long-term losses;
8. cases where the taxpayer, in spite of making profits, paid little 8. cases where the taxpayer, in spite of making profits, paid little
or no tax over the relevant period; or no tax over the relevant period;
9. existence of transactions involving tax havens; 9. existence of transactions involving tax havens;
10. situations where the competent authorities consider that such 10. situations where the competent authorities consider that such
examination is in the interest of the tax administrations in order to examination is in the interest of the tax administrations in order to
promote international tax compliance. promote international tax compliance.
E. Personnel E. Personnel
The examinations shall be conducted separately within the framework of The examinations shall be conducted separately within the framework of
national law and practice by tax administration officials of each national law and practice by tax administration officials of each
State applying the available exchange of information provisions. There State applying the available exchange of information provisions. There
shall be no interchange of personnel but the presence in one State of shall be no interchange of personnel but the presence in one State of
tax officials who are representatives of the competent authorities of tax officials who are representatives of the competent authorities of
the other State may be justified for the efficiency of the the other State may be justified for the efficiency of the
examination. examination.
The representatives designated by both administrations shall only The representatives designated by both administrations shall only
communicate through the competent authorities. communicate through the competent authorities.
The competent authorities can decide that the representatives are The competent authorities can decide that the representatives are
authorized to act as authorized agents of the competent authority of authorized to act as authorized agents of the competent authority of
their country. This mandate will enable these representatives to their country. This mandate will enable these representatives to
communicate among them directly, as well by telephone, fax or communicate among them directly, as well by telephone, fax or
electronic mail as by consulting directly with each other. Any given electronic mail as by consulting directly with each other. Any given
information has to be confirmed by letter through the competent information has to be confirmed by letter through the competent
authorities. authorities.
F. Planning the simultaneous tax examination F. Planning the simultaneous tax examination
Before starting the tax examination the tax officials in charge of the Before starting the tax examination the tax officials in charge of the
case shall consider with their counterparts of the other State the case shall consider with their counterparts of the other State the
examination plans of each State, possible issues to be developed and examination plans of each State, possible issues to be developed and
target dates. It may be appropriate to hold coordination meetings to target dates. It may be appropriate to hold coordination meetings to
plan and follow closely the progress of the simultaneous tax plan and follow closely the progress of the simultaneous tax
examination. However, in no case shall any exchange of official plans examination. However, in no case shall any exchange of official plans
of tax examinations be allowed between the two States. of tax examinations be allowed between the two States.
G. Conducting the simultaneous tax examination G. Conducting the simultaneous tax examination
A simultaneous tax examination requires the cooperation of tax A simultaneous tax examination requires the cooperation of tax
administration officials located in each State who shall administration officials located in each State who shall
simultaneously but independently examine the situation of the simultaneously but independently examine the situation of the
taxpayer(s) within their jurisdiction. They shall try as far as taxpayer(s) within their jurisdiction. They shall try as far as
possible to synchronize their work schedule. possible to synchronize their work schedule.
H. Discontinuing the simultaneous examination H. Discontinuing the simultaneous examination
If one of the two States concludes that it is no longer beneficial to If one of the two States concludes that it is no longer beneficial to
continue the simultaneous examination of a case, it may withdraw by continue the simultaneous examination of a case, it may withdraw by
notifying its decision to the other State. notifying its decision to the other State.
I. Concluding the simultaneous tax examination I. Concluding the simultaneous tax examination
A simultaneous tax examination shall be concluded after coordination A simultaneous tax examination shall be concluded after coordination
and consultation between the competent authorities of both States. and consultation between the competent authorities of both States.
Issues pertaining to double taxation raised by the examination shall Issues pertaining to double taxation raised by the examination shall
be treated the case being in the framework of the mutual agreement be treated the case being in the framework of the mutual agreement
procedure referred to in Article 25 of the Convention or in the procedure referred to in Article 25 of the Convention or in the
framework of the Convention of 23 July 1990 on the elimination of framework of the Convention of 23 July 1990 on the elimination of
double taxation in connection with the adjustment of profits of double taxation in connection with the adjustment of profits of
associated enterprises (90/436/EEC). associated enterprises (90/436/EEC).
V. THE PRESENCE OF TAX OFFICIALS OF ONE STATE IN THE TERRITORY OF THE V. THE PRESENCE OF TAX OFFICIALS OF ONE STATE IN THE TERRITORY OF THE
OTHER STATE OTHER STATE
Subject to the following provisions tax administration officials of Subject to the following provisions tax administration officials of
one State may be present in the territory of the other State in order one State may be present in the territory of the other State in order
to obtain any information, which is useful for determining the tax on to obtain any information, which is useful for determining the tax on
income and on capital of one or both States. income and on capital of one or both States.
A. A request to allow tax officials of one State to be present during A. A request to allow tax officials of one State to be present during
an examination on the territory of the other State should be submitted an examination on the territory of the other State should be submitted
in special cases. This includes in particular : in special cases. This includes in particular :
1. cases in which there are indications of significant cross-border 1. cases in which there are indications of significant cross-border
irregularities or fraud in one or both States; irregularities or fraud in one or both States;
2. complex cases which make the presence of the tax officials 2. complex cases which make the presence of the tax officials
desirable; desirable;
3. cases where there is a risk of the time limit being exceeded, and 3. cases where there is a risk of the time limit being exceeded, and
where the presence of the tax officials can accelerate the where the presence of the tax officials can accelerate the
examination; examination;
4. common examinations in the framework of bilateral or multilateral 4. common examinations in the framework of bilateral or multilateral
examinations; examinations;
B. The competent authorities may allow the presence of tax officials B. The competent authorities may allow the presence of tax officials
of one State in the territory of the other State in cases other than of one State in the territory of the other State in cases other than
those referred to in A above. those referred to in A above.
C. On the basis of reciprocity a State shall allow in similar cases C. On the basis of reciprocity a State shall allow in similar cases
the presence of tax officials of the other State in its territory. the presence of tax officials of the other State in its territory.
D. The request for the presence of tax officials of a State in the D. The request for the presence of tax officials of a State in the
territory of the other State shall be well-reasoned, shall be territory of the other State shall be well-reasoned, shall be
submitted in writing and shall relate to a particular examination. It submitted in writing and shall relate to a particular examination. It
shall indicate the steps that the requesting State has taken to obtain shall indicate the steps that the requesting State has taken to obtain
the required information. the required information.
The competent authority of the requested State shall make a decision The competent authority of the requested State shall make a decision
at the latest within three months as from the date the request is at the latest within three months as from the date the request is
received. In urgent cases which have to be well reasoned, a decision received. In urgent cases which have to be well reasoned, a decision
shall be made within one month. shall be made within one month.
If the request is granted, the competent authority of the requested If the request is granted, the competent authority of the requested
State shall, as soon as possible, notify the competent authority of State shall, as soon as possible, notify the competent authority of
the requesting State of the time and place of the examination and of the requesting State of the time and place of the examination and of
the identity of the authority or tax official designated to carry out the identity of the authority or tax official designated to carry out
the examination. the examination.
E. The examination shall be carried out by tax officials from the E. The examination shall be carried out by tax officials from the
requested State. The visiting officials shall be authorised to be requested State. The visiting officials shall be authorised to be
present during those parts of the examination which may be interesting present during those parts of the examination which may be interesting
for the examination of the requesting State. The visiting officials for the examination of the requesting State. The visiting officials
shall comply with the legislation of the requested State. shall comply with the legislation of the requested State.
F. The visiting officials may inspect, upon request, accounts, F. The visiting officials may inspect, upon request, accounts,
documents and other data and information carriers which may be documents and other data and information carriers which may be
interesting in the framework of the examination. Subject to the interesting in the framework of the examination. Subject to the
provisions of the legislation of the State in the territory of which provisions of the legislation of the State in the territory of which
the examination takes place, the visiting officials shall obtain, upon the examination takes place, the visiting officials shall obtain, upon
request, a copy and/or photocopy of the above-mentioned data and request, a copy and/or photocopy of the above-mentioned data and
information. information.
The requesting State may not use the data and information obtained on The requesting State may not use the data and information obtained on
the occasion of the examination which is carried out in the other the occasion of the examination which is carried out in the other
State before it has been provided through the competent authorities. State before it has been provided through the competent authorities.
G. Tax officials of a State who are to be present in the territory of G. Tax officials of a State who are to be present in the territory of
the other State shall be explicitly designated for that purpose in the other State shall be explicitly designated for that purpose in
writing and shall carry an official authorisation showing that they writing and shall carry an official authorisation showing that they
are acting on behalf of their State. In any case the officials have to are acting on behalf of their State. In any case the officials have to
be able to prove that they are State officials by means of a be able to prove that they are State officials by means of a
commission or any other attest delivered by the office to which they commission or any other attest delivered by the office to which they
belong. belong.
VI. MISCELLANEOUS PROVISIONS VI. MISCELLANEOUS PROVISIONS
A. The competent authorities agree that reciprocity is a fundamental A. The competent authorities agree that reciprocity is a fundamental
aspect of mutual assistance and commit themselves to keep a spirit of aspect of mutual assistance and commit themselves to keep a spirit of
collaboration in the exchange of information which is the object of collaboration in the exchange of information which is the object of
the Directive and of Article 26 of the Convention, in order to ensure the Directive and of Article 26 of the Convention, in order to ensure
an application which is in accordance with the principle of an application which is in accordance with the principle of
reciprocity. reciprocity.
B. The provisions of the Convention and of the Directive concerning B. The provisions of the Convention and of the Directive concerning
secrecy and the limits to the exchange of information shall apply. secrecy and the limits to the exchange of information shall apply.
C. If information provided by a contracting State is found to be C. If information provided by a contracting State is found to be
incorrect or incomplete, the competent authorities of that State have incorrect or incomplete, the competent authorities of that State have
to contact the competent authorities of the other State on this to contact the competent authorities of the other State on this
subject as soon as possible. subject as soon as possible.
D. Feedback should be given by the State that received the information D. Feedback should be given by the State that received the information
each time : each time :
- this seems relevant for the State that sent the information, and - this seems relevant for the State that sent the information, and
- the information was useful for the State that received the - the information was useful for the State that received the
information. information.
E. Unless otherwise agreed by the competent authorities, ordinary E. Unless otherwise agreed by the competent authorities, ordinary
costs incurred in providing assistance shall be borne by the requested costs incurred in providing assistance shall be borne by the requested
State. Extraordinary costs shall be borne by the applicant State, State. Extraordinary costs shall be borne by the applicant State,
according to prior agreement by the competent authorities of both according to prior agreement by the competent authorities of both
States. States.
F. Requests of information and answers thereto shall be drawn up in F. Requests of information and answers thereto shall be drawn up in
English or in any other language agreed bilaterally between the English or in any other language agreed bilaterally between the
competent authorities of the Contracting States. competent authorities of the Contracting States.
G. The competent authorities of both States authorize, in accordance G. The competent authorities of both States authorize, in accordance
with Article 7, § 3 of the Directive, the information provided by one with Article 7, § 3 of the Directive, the information provided by one
State to be used by the other State for purposes other than those State to be used by the other State for purposes other than those
mentioned in Article 7, § 1 of the Directive, if, under the mentioned in Article 7, § 1 of the Directive, if, under the
legislation of the informing State, the information could, in similar legislation of the informing State, the information could, in similar
circumstances, be used in this State for similar purposes. The circumstances, be used in this State for similar purposes. The
competent authorities shall inform each other of their respective competent authorities shall inform each other of their respective
legislation in this matter. legislation in this matter.
H. For the application of this Agreement, the competent authorities H. For the application of this Agreement, the competent authorities
are those referred to in article 1, § 5 of the Directive and in are those referred to in article 1, § 5 of the Directive and in
article 3, § 1, h) of the Convention. Those competent authorities article 3, § 1, h) of the Convention. Those competent authorities
shall inform each other of the services to which the information must shall inform each other of the services to which the information must
be provided. be provided.
I. This Agreement shall enter into force on the date of its signature. I. This Agreement shall enter into force on the date of its signature.
It shall apply for the first time on exchanges of information relating It shall apply for the first time on exchanges of information relating
to the year 2007. to the year 2007.
This Agreement shall be published in the Official Gazette ("Moniteur This Agreement shall be published in the Official Gazette ("Moniteur
belge ") and in the newspaper "Latvijas Vëstnesis". belge ") and in the newspaper "Latvijas Vëstnesis".
Done in duplicate in the English language. Done in duplicate in the English language.
In Riga on 29.08.2007 In Riga on 29.08.2007
For Latvia For Latvia
For the State Revenue Service : For the State Revenue Service :
Nelija JEZDAKOVA Nelija JEZDAKOVA
First Deputy Director General Director of National Tax Board First Deputy Director General Director of National Tax Board
In Brussels on 21.08.2007 In Brussels on 21.08.2007
For Belgium : For Belgium :
For the Federal Public Service For the Federal Public Service
Finance : Finance :
Paul NECKEBROECK Paul NECKEBROECK
Deputy Administrator general Deputy Administrator general
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