We use cookies to ensure we give you the best browsing experience on our website.
Find out more on how we use cookies and how you can change your settings.

Agreement details

Terms explanation
Title Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (arbitration convention)
Signature 23/07/1990: Brussels
Entry into force 01/01/1995
J.O. reference L 174 (03/07/2008)
L 358 (13/12/2014)
L 225 (20/08/1990)
Observations 2009 Revised code of conduct for the effective implementation of the Arbitration Convention

Council Decision of 23 June 2008 amending Annex I to the Act of Accession of Bulgaria and Romania

Council Decision of 23 June 2008 concerning the accession of Bulgaria and Romania to the Arbitration Convention

Unilateral Declarations (of 2008) on Articles 7 and 8 of the A. Convention

Resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council, of 27 June 2006 on a code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD)

Code of conduct for the effective implementation of the Arbitration Convention

Convention concerning the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Arbitration Convention

Protocol amending the Arbitration Convention

Convention on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic to the Arbitration Convention

Ratification Details

Party Signature (*) Notification Entry into force (*) Decl/Res Observations

Belgium 13/04/1993
Bulgaria 01/07/2008 Obs
Germany 28/10/1993
Denmark 04/12/1992
Spain 14/05/1992
France 21/02/1992
United Kingdom 18/12/1992
Greece 20/07/1994
Italy 02/08/1993
Ireland 17/05/1994
Luxembourg 07/07/1993
Netherlands 12/01/1994
Portugal 28/10/1994
Romania 01/07/2008 Obs

(*) when no date is specified, the date indicated above is valid for these parties