er referred to as "the Agreement"),
have agreed as follows:
Article I
A new paragraph 4 shall be added to Article 4 "Resident" of the Agreement that shall read as follows:
"4. Where the place of effective management of a person other than an individual can not be determined, the competent authorities of the Contracting States shall endeavour, having regard to all factors they consider relevant, to determine by mutual agreement the place of effective management in each individual case."
Article II
1. A new paragraph 4 shall be added to Article 5 "Permanent Establishment" of the Agreement that shall read as follows:
"4. Notwithstanding the provisions of paragraphs 1, 2 and 3, where an enterprise of a Contracting State performs services in the other Contracting State:
(a) through an individual who is present in that other State for a period or periods exceeding in the aggregate 183 days in any twelve month period, and more than 50% of the gross revenues attributable to active business activities of the enterprise during this period or periods are derived from the services performed in that other State through that individual, or
(b) for a period or periods exceeding in the aggregate 183 days in any twelve month period, and these services are performed for the same project or for connected projects through one or more individuals who are present and performing such services in that other State,
the activities carried on in that other State in performing these services shall be deemed to be carried on through a permanent establishment of the enterprise situated in that other State, unless these services are limited to those mentioned in paragraph 5 which, if performed through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. For the purposes of this paragraph services performed by an individual on behalf of one enterprise shall not be considered to be performed by another enterprise through that individual unless that other enterprise supervises, directs or controls the manner in which these services are performed by the individual."
2. Existing paragraphs 4, 5, 6 and 7 of Article 5 "Permanent Establishment" of the Agreement shall be renumbered as paragraphs 5, 6, 7 and 8.
Article III
A new paragraph 5 shall be added to Article 6 "Income from Immovable Property" of the Agreement that shall read as follows:
"5. The provisions of paragraphs 1 and 3 shall also apply to the income received through a real estate investment trust, a real estate investment fund or a similar collective investment vehicle organized primarily for the purposes of investing in immovable property."
Article IV
Paragraph 1 of Article 8 "Income from International Traffic" of the Agreement shall be modified as follows:
"1. Income from the operation in international traffic of ships or aircraft, or road vehicles by the owners or lessees, or charterers and the rental of containers and related equipment which is incidental to the operation of ships or aircraft, or road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of these persons deriving such income is situated."
Article V
1. Subparagraph (a) of paragraph 2 of Article 10 "Dividends" of the Agreement shall be modified as follows:
"(a) 5% of the gross amount of the dividends if the beneficial owner has directly invested in the capital of the company paying the dividends the equivalent of at least 100000 euro;"
2. Paragraph 3 of Article 10 "Dividends" of the Agreement shall be modified as follows:
"3. The term "dividends" as used in
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