of this Convention. The provisions of this Article shall, notwithstanding the provisions of Article 2 (Taxes Covered) of this Convention, also apply to taxes of every kind and description imposed by each Contracting State or by its political sub-divisions or local authorities.
of this Convention. The Contracting Parties shall encourage the exploitaiton of the zone in such a way as to ensure an equal distribution of its resources.
of this Convention. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.
of this Convention. The provisions of paragraphs 1, 2 and 3(a) of this Article shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 (Business profits) or Article 15 (Independent personal services) of this Convention, as the case may be shall apply.
of this Convention. Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties, fees for technical services and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting state shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first mentioned State.
of this Convention. For the purposes of this Article, the term “offshore activities” means activities carried on offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that State.
of this Convention. In their mutual relations, the Parties shall consider acts referred to in Article 1 (1) of this Convention as extraditable offences.
of this Convention. A person who is a resident of a Contracting State and carries on activities offshore in the other Contracting State in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment situated therein.
of this Convention. The 2007 Lugano Convention replaced the 1988 Lugano Convention. The 2007 Lugano Convention was signed in Lugano on 30 October 2007, and is applied between the EU, (including Denmark), and the EFTA States - Iceland, Norway, and Switzerland.299 The EU Member States are not parties to the 2007 Lugano Convention due to the ECJ interpretation 295 Jenard-Möller Report, p. 8. 296 Jenard-Möller Report, p. 5, expressly refers to Jenard Report, Schlosser Report and Evrigenis-Kerameus Report. 297 On the homogeneity, see C. KOHLER, Homogeneity or Renationalisation in the European Judicial Area? Comments on a Recent Judgment of the Norwegian Supreme Court, in C. BAUDENBACHER, P. SPEITLER, B. PÁLMARSDÓTTIR (eds), EEA and the EFTA Court: Decentred Integration, Hart Publishing, 2014, p. 239. 298 On the Protocol 2, see the Pocar Report. The non-Member States, especially Switzerland, were unwilling to follow the interpretation of the Lugano Convention provided by the ECJ with regard to their courts, in consequence, Protocol No 2 represents a compromise. See B. HESS, The Unsuitability of the Lugano Convention (2007) to Serve as a Bridge between the UK and the EU after Brexit, MPILux Research Paper Series 2 (2018), available at SSRN: xxxxx://xxxx.xxx/xxxxxxxx=0000000 or xxxx://xx.xxx.xxx/00.0000/xxxx.0000000, p. 5. 299 The 2007 Lugano Convention entered into force for the EU, Denmark and Norway on 1 January 2010, for Switzerland on 1 January 2011 and for Iceland on 1 May 2011. provided in Lugano opinion 1/03.300 In 2006, the ECJ was consulted by the Council in relation to the conclusion of the new Lugano Convention 2007. The ECJ was requested to take a position regarding exclusive or shared powers between the Community and the Member States. The ECJ verified its ability to affect Community rules on jurisdiction (i.e., the Brussels I Regulation) by international agreements (i.e., the 2007 Lugano Convention) and concluded that the new Lugano Convention falls within the Community’s exclusive competence. In other words, the Member States cannot become the Contracting States of the 2007 Lugano Convention individually, but it must be concluded by EC (EU). Thus, the 2007 Lugano Convention constitutes EU law, and the ECJ has jurisdiction to interpret it “as regards the application by the courts of the EU Member States” as provided in Article 1 of Protocol 2 to the 2007 Lugano Convention.
