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Belgium Tax News

Belgian Cabinet Approves BEPS MLI
Oct 17, 2018
Belgian Parliament Approves Legislation for Optional VAT Regime for Leasing of Business Property
Oct 10, 2018
Belgium Launches Beneficial Ownership Register and Extends Initial Deadline
Oct 04, 2018
New SSA between Belgium and Turkey has Entered into Force
Sep 19, 2018
Belgium Publishes Notice on Notional Interest Deduction Rate for 2019 Assessment Year
Sep 17, 2018
Belgium Publishes Implementing Decree for Beneficial Ownership Register
Sep 07, 2018
Protocol to Tax Treaty between Belgium and Turkey has Entered into Force
Sep 06, 2018
Belgium Publishes Law on Miscellaneous VAT Provision Amendments
Aug 24, 2018
Belgium Publishes Law Repealing Fairness Tax and Amending/Clarifying Recent Tax Reforms
Aug 23, 2018
Belgian Parliament Considering Draft Legislation for Optional VAT Regime for Leasing of Business Property
Aug 10, 2018
Belgium Publishes Decree on Transfer Pricing Documentation Penalties
Aug 09, 2018
Protocol to Tax Treaty between Belgium and Spain has Entered into Force
Aug 06, 2018
Belgium Issues Decree on Salary Withholding Tax Exemption for R&D Personnel
Aug 02, 2018
Belgium to Implement New Interest Deduction Restriction a Year Earlier
Jul 31, 2018
The Netherlands Terminates Several Savings Tax Agreements in Respect of Aruba and Curaçao
Jul 27, 2018
Russia's State Duma Approves Pending Protocol to Tax Treaty with Belgium and Pending Tax Treaty with Japan
Jul 27, 2018
Belgium Amends Tonnage Tax Regime
Jul 26, 2018
Belgian Cabinet Approves Pending SSA with Kosovo
Jul 24, 2018
Belgian Cabinet Approves Pending Agreement for Automatic Exchange of Financial Account Information with Hong Kong
Jul 23, 2018
Belgium Abolishes Tax Exemption for Ports
Jun 07, 2018
Protocol to Tax Treaty between Belgium and Poland has Entered into Force
Jun 07, 2018
Russia Approves Pending Protocol to New Tax Treaty with Belgium
Jun 06, 2018
Protocol to Tax Treaty between Belgium and Spain has Entered into Force
May 25, 2018
TIEA between Belgium and Guernsey has Entered into Force
May 22, 2018
Russia Approves Pending Tax Treaty with Belgium
May 15, 2018
Tax Treaty between Belgium and Norway has Entered into Force
May 11, 2018
Belgium Publishes 2019 Assessment Year Investment Allowance Rates
May 08, 2018
Belgium Publishes Notice on Income Tax Advance Payments for 2018
Apr 17, 2018
Belgian Government Approves Optional VAT Regime for Leasing of Business Property
Apr 04, 2018
Belgian Parliament Approves New Tax Treaty with Japan
Mar 30, 2018
Belgian Fairness Tax Ruled Unconstitutional and Annulled with Partial Retroactive Effect
Mar 08, 2018
Belgium Ratifies Tax Treaty with Uganda and Amending Protocol
Mar 05, 2018
SSA between Belgium and Kosovo Signed
Feb 22, 2018
Belgium Updates BEPS 13 Guidance with New Tools for CbC Notification and Master File
Feb 20, 2018
Dutch Tax Treaty Negotiation Plans for 2018
Feb 01, 2018
Protocol to Pending Tax Treaty between Belgium and Russia Signed
Feb 01, 2018
Belgium Individual Income Tax Brackets for 2018
Jan 29, 2018
Negotiations Ongoing for Tax Treaty between Andorra and Belgium
Jan 09, 2018
Belgium Publishes Law for Corporate Income Tax Reform in the Official Gazette
Jan 03, 2018
Belgian Parliament Approves Tax Reform for 2018
Dec 29, 2017
State Aid Decisions for Belgian and French Ports Published
Dec 18, 2017
European Commission calls on Belgium to Implement Tax Ruling Exchange Rules and Closes Cases for Bulgaria, Cyprus, and Portugal
Dec 11, 2017
TIEA between Antigua and Barbuda and Belgium has Entered into Force
Dec 04, 2017
Belgium Provides Deadline Extension for CbC Report, Master File, and CbC Notification
Dec 01, 2017
Tax Treaty between Belgium and Seychelles has Entered into Force
Nov 28, 2017
Protocol to Tax Treaty between Belgium and Iceland in Force
Nov 20, 2017
Belgium Reviewing Pending Tax Treaties with Potential Tax Havens
Nov 16, 2017
Belgium Removes Guatemala and Panama as Jurisdictions for Increased Payment Reporting Obligations
Nov 14, 2017
Tax Treaty between Belgium and Macedonia has Entered into Force
Nov 09, 2017
IOTA Publishes Collection of Articles from Tax Officials on the Disruptive Business Models
Nov 06, 2017
Belgium Cabinet Approves Proposed Tax Reform for 2018
Nov 01, 2017
CJEU Holds Belgian Rule Restricting Interest Deductions Violates Parent-Subsidiary Directive
Oct 31, 2017
Belgian Law for the Introduction of Beneficial Ownership Registry has Entered into Force
Oct 26, 2017
Belgian Cabinet Approves Pending Tax Treaty with Japan
Oct 24, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
SSA between Belgium and Israel has Entered into Force
Oct 16, 2017
Turkey Ratifies SSA with Belgium and TIEA with Gibraltar
Oct 03, 2017
OECD Releases First Batch of MAP Peer Review Results
Sep 27, 2017
Protocol to Tax Treaty between Belgium and Greece has Entered into Force
Sep 21, 2017
Belgium Publishes Simplified Local File Form for 2016
Sep 07, 2017
Belgium Updates Tax Treaty Negotiation Status
Aug 25, 2017
TIEA between Belgium and Jersey has Entered into Force
Aug 24, 2017
Protocol to Tax Treaty between Belgium and Mexico has Entered into Force
Aug 21, 2017
Protocol to Tax Treaty between Belgium and Switzerland has Entered into Force
Aug 10, 2017
Tax Treaty between Belgium and Uruguay has Entered into Force
Aug 09, 2017
Belgium Approves Multilateral Agreement on Automatic Exchange of Financial Account Information
Aug 07, 2017
U.S. Publishes CbC Exchange Arrangement with Belgium
Aug 03, 2017
Belgian Parliament Approves Legislation to Transpose EU Directives on CbC Report and Tax Ruling Exchange
Aug 01, 2017
European Commission Announces Decision Requiring Belgium and France to Abolish Tax Exemption for Ports
Jul 31, 2017
Agreement Reached on Belgian Budget Tax Measures for 2018 including Corporate Tax Rate Reduction
Jul 27, 2017
U.S. Signs CbC Exchange Arrangements with Belgium, Brazil, Isle of Man, Jamaica, and Malta
Jul 24, 2017
Protocol to Tax Treaty between Moldova and Belgium Approved by Moldovan Parliament
Jul 21, 2017
Dutch Tribunal Clarifies How to Apply 183-Day Test in Determining Tax Residence Under the Dutch-Belgium Treaty
Jul 21, 2017
Belgian Parliament Ratifies Multilateral Competent Authority Agreement for Exchange of CbC Reports
Jul 17, 2017
Brazilian Court Holds Payments for Procurement Services Not Involving Transfer of Technology May Not be Treated as Royalties
Jul 11, 2017
Norway Negotiating Tax Treaties with France and Kuwait and Treaty Protocols with Belgium, Germany, and Switzerland
Jun 22, 2017
Belgium and Kosovo Continue SSA Negotiations
Jun 20, 2017
Update - Tax Treaty between Belgium and Moldova and Amending Protocol
Jun 20, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Belgium Publishes Updates Guidance on CbC Report, Notification, Master File, and Local File including Forms
May 26, 2017
New SSA between Belgium and Tunisia has Entered into Force
May 25, 2017
CJEU Judgment Published on Compatibility of Belgian Fairness Tax with EU Law
May 19, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Belgium Approves Pending Tax Treaty with Russia
May 03, 2017
AG Opinion Issued on whether Belgian Rules Restricting Interest Deductions Violates Parent-Subsidiary Directive
May 02, 2017
Protocol to Tax Treaty between Belgium and Moldova Signed
Apr 04, 2017
Protocol to Tax Treaty between Belgium and Luxembourg Signed
Apr 03, 2017
Update - Protocol to Tax Treaty between Belgium and India
Mar 28, 2017
Belgium Council of Ministers Approves Draft Bills on Information Exchange
Mar 27, 2017
Belgium Publishes 2018 Investment Allowance Rates
Mar 21, 2017
Hong Kong Signs Agreements for Automatic Exchange of Financial Account Information with Six Countries
Mar 20, 2017
Singapore Signs Agreements for Automatic Exchange of Financial Account Information with Belgium, Denmark, and Luxembourg
Mar 15, 2017
Protocol to Tax Treaty between Belgium and India Signed
Mar 13, 2017
CJEU Holds Dividends Exemption under Parent-Subsidiary Directive Not Applicable for Dutch Parents Subject to Zero Rate of Tax
Mar 10, 2017
Belgian Council of Ministers Approves Ratification of CbC MCAA
Mar 02, 2017
Belgium Royal Decree Published to Abolish Advance VAT Payments for Quarterly Return Filers
Feb 28, 2017
Belgian Parliament Approves New IP Regime
Feb 09, 2017
Belgium Ratifies SSAs with Israel, Morocco, Tunisia, and Turkey
Feb 09, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Belgium Circular on Non-Compliant Countries for Increased Payment Reporting Obligations
Feb 07, 2017
Belgium Individual Income Tax Brackets for 2017
Jan 27, 2017
Belgium to Abolish Advance VAT Payments for Quarterly Return Filers
Jan 26, 2017
Belgium Approves TIEA with Aruba
Jan 20, 2017
Belgium Budget Measures for 2017 including Increased Withholding Tax
Jan 06, 2017
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
Dutch Tax Treaty Negotiation Plans
Dec 13, 2016
Belgium's New IP Regime
Dec 12, 2016
Belgium Issues New Forms for CbC Report, Master File, and Local File, and Extends First CbC Notification Deadline
Dec 09, 2016
Belgium and Kenya Resume Tax Treaty Negotiations
Dec 02, 2016
Belgium Approves Pending Protocols to Tax Treaties with Canada, Poland, and the UK
Dec 01, 2016
Belgian Parliament Adopts Legislation to Implement EU Parent-Subsidiary Directive Amendments and Introduce Exit Tax Payment Options
Nov 22, 2016
Advocate General Opinion Published on Compatibility of Belgian Fairness Tax with EU Law
Nov 21, 2016
Belgium Approves Pending Tax Instruments with the Cayman Islands, Guernsey, Mexico, Norway, and Uzbekistan
Nov 17, 2016
Council of the European Union Publishes Note on the State of Play of the Financial Transaction Tax
Nov 03, 2016
Advocate General Opinion Issued on Belgian Withholding Tax on Dividends Paid to Dutch Parent Subject to Zero Rate of Tax
Oct 28, 2016
SSA between Belgium and Kosovo under Negotiation
Oct 26, 2016
Belgian Government Reaches Agreement on 2017 Budget Tax Measures
Oct 18, 2016
New Tax Treaty between Belgium and Japan Signed
Oct 14, 2016
Belgium Approves Pending SSA with Morocco
Oct 13, 2016
Belgian Legislation to Implement EU Parent-Subsidiary Directive Amendments and Introduce Exit Tax Payment Options
Oct 07, 2016
Andorra Negotiating Tax Treaties with Austria, Belgium, Cyprus, and the Netherlands
Oct 04, 2016
Belgium Issues Draft Circular on Tax Consequences of Asset Transfers between a Head Office and PE under Tax Treaty Article 7 (Business Profits)
Sep 09, 2016
European Commission Invites Comments on State Aid Investigations into Tax Exemptions for Belgian and French Ports
Aug 26, 2016
Belgium Harmonized Bank Tax in Force
Aug 25, 2016
Belgian Legislation Published including Repeal of Patent Box Regime and New Condition for Reduced Dividends Tax Rate
Aug 18, 2016
Belgian Lower House of Parliament Approves Protocols to Tax Treaty with Spain
Aug 05, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Belgium Approves Protocol to Tax Treaty with Ireland
Jul 27, 2016
Belgium Repeals Patent Box Regime
Jul 21, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
Russian Government Approves Ratification of Tax Treaty with Belgium
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
EU State aid Investigation into Tax Exemptions for Belgian and French Ports
Jul 14, 2016
TIEA between Belgium and Panama to be Negotiated
Jul 11, 2016
Belgium Tax Reform Legislation Adopted including CbC Reporting
Jul 08, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Turkey Ratifies Protocol to Tax Treaty with Belgium
Jun 30, 2016
Indian Cabinet Approves Signature of Protocol to India-Belgium Treaty
Jun 24, 2016
French Supreme Court Defines "Place of Management"
Jun 24, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Belgium CbC Requirements, Increased Tax Haven Payment Reporting Obligations and Other Measures Submitted to Parliament
Jun 21, 2016
Compromise Accepted on EU Financial Transactions Tax but Final Decision Delayed to September
Jun 21, 2016
EU Council Publishes Report on Status of Financial Transaction Tax
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Belgium to Adopt EU Parent-Subsidiary Directive Amendments, Repeal Patent Box, and Introduce Exit Tax Payment Options
Jun 06, 2016
Belgium Approves Protocol to Tax Treaty with Poland
Jun 06, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
Belgian Lower House Approves Tax Treaty with Macedonia
May 20, 2016
Belgian Lower House Approves Tax Treaty with Uruguay
May 19, 2016
Belgium Drafts Legislation for the Implementation of CbC Reporting and Master/Local File Documentation requirements
May 18, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Belgium and Japan Agree in Principle on New Tax Treaty
May 13, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Belgium Appeals European Commission Decision that Excess Profit Rulings Violate State Aid Rules
Apr 14, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Belgium Issues Decree on Advance Tax Payments and Related Surcharge for Insufficient Payments for 2016
Apr 07, 2016
Ukraine Planning to Negotiate Protocols to the Tax Treaties with Austria, Belgium, the Netherlands, the United Kingdom and Switzerland
Apr 06, 2016
Protocol to the Tax Treaty between Belgium and India Concluded
Apr 04, 2016
Protocol to the Tax Treaty between Belgium and Japan under Negotiation
Mar 30, 2016
Update - Tax Treaty between Belgium and Uruguay
Mar 22, 2016
Belgium Publishes New Tax Havens Lists for Participation Exemption and Cross Border Payment Reporting
Mar 16, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Dutch Supreme Court Issues Decision on whether Dividends Withholding Tax Results in a Restriction on the Free Movement of Capital
Mar 08, 2016
Belgium Approves Protocol to Tax Treaty with Switzerland
Feb 26, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission to Investigate IKEA Tax Structuring
Feb 17, 2016
Belgium Individual Income Tax Brackets for 2016
Feb 05, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Belgium Planning to Drop its Support of an EU Financial Transactions Tax
Jan 25, 2016
Protocol to the Tax Treaty between Austria and Belgium to Enter into Force
Jan 19, 2016
Belgium's Reduced 1.6995% Dividends Withholding Tax Rate in Effect
Jan 15, 2016
Protocol to the Tax Treaty between Belgium and South Korea has Entered into Force
Jan 13, 2016
European Commission Issues Decision that Belgium's Excess Profit Rulings Violate State Aid Rules
Jan 12, 2016
Belgium Publishes Bill on Job Creation and Purchasing Power
Jan 05, 2016
TIEA between Belgium and Grenada to Enter into Force
Dec 30, 2015
SSA between Albania and Belgium to Enter into Force
Dec 29, 2015
TIEA between Belgium and Dominica has Entered into Force
Dec 28, 2015
Belgian Policy Note Issued on the Implementation of BEPS Related Measures including CbC Reporting
Dec 23, 2015
SSA between Belgium and Moldova to Enter into Force
Dec 21, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
Belgium Removes Reporting Requirement for Payments to Cyprus, Luxembourg and Seychelles
Dec 14, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Belgium Adopts List of Countries not Eligible for the Participation Exemption
Dec 04, 2015
Belgium Adopts Increase to Small Business VAT Threshold
Dec 03, 2015
Belgium Approves SSA with Turkey
Nov 20, 2015
SSA between Argentina and Belgium to Enter into Force
Nov 19, 2015
Belgium Approves Protocol to the Tax Treaty with Austria
Nov 19, 2015
TIEA between Belgium and Montserrat Enters into Force
Nov 18, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
CJEU Rules Belgium's Differing Tax Treatment of Interest on Securities Violates Freedom to Provide Services under EU Law
Nov 03, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Spain Approves Protocol to the Tax Treaty with Belgium
Sep 17, 2015
Belgium Clarifies Non-Deductibility of Unreported Payments to Tax Havens
Sep 15, 2015
TIEA between Belgium and the Cook Islands Signed
Sep 14, 2015
Belgium and Panama to Resume Tax Treaty Negotiations
Aug 31, 2015
Belgian Program Law Bill Published in Official Gazette
Aug 25, 2015
Belgium Approves Program Law including Extension of the Liquidation Reserve for SMEs and a New Transparency Tax
Aug 10, 2015
Belgium Approves Protocol to Tax Treaty with Malta
Aug 10, 2015
Update - Protocol to the Tax Treaty between Belgium and Qatar
Aug 07, 2015
Belgium Requires all Non-Residents to File Tax Returns Electronically
Aug 04, 2015
Belgium Approves TIEA with Jersey
Jul 31, 2015
Belgian Government Reaches Agreement on 2015-2016 Budget
Jul 28, 2015
Belgium Announces New Tax Centers Specifically for Large Enterprise Tax Audit and Dispute Resolution
Jul 09, 2015
Progress on EU Financial Transactions Tax
Jul 03, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
Belgium to Increase Small Business VAT Threshold
Jun 16, 2015
Belgian Program Law Presented to Parliament
Jun 11, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
New Tax Treaty between Belgium and Russia Signed
May 21, 2015
Belgium Publishes 2015 Investment Allowance Rates
May 04, 2015
Belgium Approves Protocol to the Tax Treaty with Vietnam
Apr 08, 2015
Mutual Assistance Convention Protocol in Force for Belgium
Apr 06, 2015
Belgium Announces New Tax Measures for Liquidation Reserves for SMEs and Withholding Tax on Dividends Paid to EEA States
Apr 03, 2015
Belgium Approves Tax Treaty with the Isle of Man
Mar 25, 2015
Belgium Approves Tax Treaty with Seychelles
Mar 25, 2015
Protocol to the Tax Treaty between Belgium and Qatar Signed
Mar 24, 2015
Mutual Agreement to the Tax Treaty between Belgium and Luxembourg Signed
Mar 18, 2015
TIEA between Andorra and Belgium has Entered into Force
Mar 04, 2015
Tax Treaty between Belgium and Bahrain has Entered into Force
Mar 03, 2015
SSA between Belgium and Brazil Comes into Force in Brazil
Feb 27, 2015
Protocol to the Tax Treaty between Belgium and Uzbekistan Signed
Feb 27, 2015
Belgium Refers to CJEU for a Preliminary Ruling on the Fairness Tax
Feb 13, 2015
Belgium Approves Protocol to Tax Treaty with Greece
Feb 05, 2015
European Commission Announces State Aid Investigation into Belgian Excess Profit Rulings
Feb 03, 2015
Protocol to the Tax Treaty between Belgium and the Czech Republic has Entered into Force
Jan 28, 2015
Belgium Individual Income Tax Brackets for 2015
Jan 23, 2015
Austria and Germany Agree on Timeline for Implementation of EU Financial Transactions Tax
Jan 23, 2015
Belgium Deposits Ratification Instrument for Mutual Assistance Convention Protocol
Jan 14, 2015
New Belgian Government's Program Law Published
Jan 07, 2015
Tax Treaty between Belgium and Saudi Arabia Initialed
Jan 02, 2015
Netherlands Tax Treaty Negotiations for 2015
Jan 02, 2015
Protocol to the Tax Treaty between Australia and Belgium has Entered into Force
Dec 29, 2014
Final Proposal on EU Financial Transactions Tax Likely Delayed
Dec 05, 2014
French Finance Minister to Propose Revisions to Financial Transactions Tax
Nov 05, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
New Belgian Government has Announced Proposed Tax Measures
Oct 16, 2014
Belgium's VAT Mini One Stop Shop Open for Registration
Oct 15, 2014
SSA between Belgium and Brazil to Enter into Force
Sep 30, 2014
EU Financial Transactions Tax "Still on Track"
Sep 29, 2014
Switzerland Approves Protocol to Tax Treaty with Belgium
Sep 22, 2014
TIEA between Belgium and St. Lucia In Force
Aug 06, 2014
Argentina Ratifies Social Security Agreement With Belgium
Aug 06, 2014
Protocol to the Tax Treaty between the Netherlands and Belgium Under Negotiation
Jul 21, 2014
UK Ratifies Protocol to the Tax Treaty with Belgium
Jul 18, 2014
TIEA between Belgium and the Bahamas has Entered Into Force
Jul 10, 2014
TIEA between Belgium and St. Vincent and the Grenadines has Entered Into Force
Jul 10, 2014
TIEA between Belgium and Gibraltar has Entered into Force
Jul 07, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
TIEA between Belgium and Liechtenstein has Entered into Force
Jun 30, 2014
Norway Ratifies Tax Treaty with Belgium
Jun 27, 2014
TIEA between Belgium and Belize has Entered into Force
Jun 19, 2014
Jersey Ratifies TIEA with Belgium
Jun 13, 2014
Protocol to Tax Treaty between Belgium and Uganda Signed
Jun 11, 2014
New Tax Treaty between Belgium and France Under Negotiation
May 22, 2014
New Protocol to the Tax Treaty between Belgium and Japan to be Negotiated
May 22, 2014
Tax Treaty between Belgium and Kenya to be Negotiated
May 22, 2014
Tax Treaty between Belgium and Kyrgyzstan Under Negotiation
May 22, 2014
New Protocol to the Tax Treaty between Belgium and the Netherlands Under Negotiation
May 22, 2014
Tax Treaty between Belgium and Saudi Arabia under Negotiation
May 22, 2014
Update - New Tax Treaty between Belgium and Norway Signed
May 20, 2014
TIEA between Belgium and Aruba Signed
May 19, 2014
TIEA between Belgium and St. Kitts and Nevis has Entered into Force
May 19, 2014
IPA between the Belgium-Luxembourg Economic Union and Qatar has Entered into Force
May 13, 2014
Belgium and Guernsey Sign TIEA
May 09, 2014
10 EU Member States Aim to Implement Financial Transaction Tax by 2016
May 08, 2014
Mexico Approves Protocol to Tax Treaty with Belgium
May 06, 2014
Belgium and the Cayman Islands Sign Exchange of Information Agreement
May 05, 2014
New Tax Treaty between Belgium and Norway Signed
Apr 29, 2014
Protocol to Treaty between Belgium and Ireland Signed
Apr 29, 2014
Circular on Belgium's Fairness Tax Published
Apr 28, 2014
Spain and Belgium Sign Tax Treaty Protocol
Apr 16, 2014
Poland and Belgium Sign Tax Treaty Protocol
Apr 16, 2014
Protocol to the Tax Treaty between Switzerland and Belgium Signed
Apr 11, 2014
Belgian Senate Approves Tax Treaty with Bahrain and Protocol
Apr 07, 2014
Treaty Protocol Between Canada and Belgium Signed
Apr 07, 2014
Belgium Publishes 2014 Investment Allowance Rates
Mar 28, 2014
Spanish Council of Ministers Authorizes Signature of Treaty Protocol With Belgium
Mar 25, 2014
Belgium Ratifies Treaty Protocol with the Czech Republic
Mar 20, 2014
Protocol Signed to Amend Belgium U.K. Tax Treaty
Mar 18, 2014
Reporting obligations for payments to tax havens – List of tax havens extended
Mar 14, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Individual taxation: tax year 2014 (assessment year 2015) – Press release published
Jan 01, 2014
Bill on simplified tax declaration presented to parliament
Jan 01, 2014
Treaty between Belgium and Lithuania – Belgian Court holds that exemption method provided for under the treaty requires effective taxation
Jan 01, 2014
Treaty between Belgium and China (People's Rep.) – clarification on entry into force
Jan 01, 2014
Treaty between Belgium and Norway – Consequences of the introduction of a withholding tax in Norway on (public) pensions clarified
Jan 01, 2014
Treaty between Israel and Belgium – Israeli Court decision on "management and control" of a company
Jan 01, 2014
Tax transparency for trusts and tax haven companies under consideration
Dec 31, 2013
Treaty between Belgium and China (People's Rep.) enters into force
Dec 31, 2013
Protocol to treaty between Belgium and Japan enters into force (exchange of information)
Dec 25, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Protocol to treaty between Belgium and Denmark enters into force
Dec 02, 2013
Treaty between Belgium and Uruguay signed
Dec 02, 2013
Bill on various tax matters – gazetted
Nov 12, 2013
Protocol to treaty between Belgium and Mexico – details
Nov 12, 2013
Protocol to treaty between Belgium and Norway enters into force
Nov 12, 2013
Protocol to treaty between Belgium and Singapore enters into force
Nov 12, 2013
Protocol to treaty between Belgium and Netherlands enters into force
Nov 12, 2013
Protocol to treaty between Belgium and France enters into force
Nov 12, 2013
Treaty between US and Belgium – IRS releases text of competent authority agreement on application of AOA
Nov 12, 2013
Circular on limitation of exemption from dividend withholding tax for non-resident exempt foreign entities – published
Sep 16, 2013
Constitutional Court: 2012 changes to thin capitalization compatible with Belgian Constitution
Sep 16, 2013
Belgian Lower and Upper House adopt Bill on various tax measures
Sep 16, 2013
Bill on new tax measures including changes to withholding and registration tax adopted by Lower and Upper House
Sep 16, 2013
Protocol to treaty between Belgium and Finland enters into force
Sep 16, 2013
Protocol and exchange of letters to treaty between Belgium and Luxembourg enters into force
Sep 16, 2013
1970 Treaty between Belgium and US – Belgian Supreme Court decides that reduction of tax credit for foreign interest by multiplication with a debt financing coefficient is compatible with treaty
Sep 16, 2013
Protocol to treaty between Belgium and Turkey signed
Sep 16, 2013
Council of Ministers approves new Tax Amnesty
Jul 29, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Bill on new tax measures including changes to withholding and registration tax presented to Parliament
Jul 29, 2013
Protocol to treaty between Belgium and Italy enters into force
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Thin capitalization rules apply to Belgian PE of non-resident company
Jun 24, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Draft law containing fiscal and financial measures presented to Parliament
Jun 24, 2013
Council of Ministers reaches agreement on new tax measures
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Rates of investment allowance for 2013
May 06, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
1970 Treaty between Netherlands and Belgium – Dutch Supreme Court decides on taxing rights with respect to a devaluated debt-claim
May 06, 2013
Decree on limitation of exemption from dividend withholding tax for non-resident exempt foreign entities
May 04, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Belgium and United States – clarifying circular published
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Budget 2013: further tax measures gazetted
Mar 25, 2013
Protocol to treaty between Belgium and United Kingdom enters into force
Mar 25, 2013
Tax plans for 2013 gazetted
Feb 10, 2013
Budget 2013: further tax measures presented to parliament - details
Feb 10, 2013
Treaty between Korea (Rep.) and Belgium – Korean decision on application of Korean domestic anti-abuse provisions to tax treaties
Feb 10, 2013
Reporting obligations for payments to tax havens – Addendum to Circular published
Feb 09, 2013
Budget 2012: Belgium Prime Minister announced tax plans
Feb 09, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Tax plans for 2013 submitted to Parliament
Dec 02, 2012
Court of Appeal Ghent reclassifies interest as dividends
Oct 23, 2012
Court of Appeal Antwerp rules on pre-2008 requirements for exempt split-up
Oct 23, 2012
Treaty between India and Belgium – Decision that interest expense cannot be disallowed in absence of thin capitalisation rules
Oct 23, 2012
Programme law containing various direct tax measures adopted by Upper House and Gazetted
Sep 03, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Programme law containing various direct tax measures adopted by Lower House
Jul 29, 2012
Upper House adopts bill on introduction of "una via" principle in tax matters and increase of fiscal penalties
Jul 29, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Treaty between Belgium and Luxembourg – Court of First Instance Brussels decides special tax on collective investment funds incompatible with tax treaty
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Law on various tax amendments adopted by Upper House
Apr 17, 2012
Budget for 2012 – gazetted
Feb 01, 2012
Budget for 2012– details
Feb 01, 2012
Bill on various legal amendments – corporate tax
Apr 27, 2011
Treaty between Belgium and Germany and Treaty between Belgium and Luxembourg – Court of First Instance Hasselt decides participation at time of payment of interest decisive for WHT rate
Sep 06, 2010
Treaty between Belgium and Chile enters into force
Jun 13, 2010
Treaty between Israel and Belgium to be revised – details
May 25, 2010
Reporting obligations for payments to tax havens – List of tax havens published
Mar 05, 2010
Protocol to treaty between Belgium and Malaysia – details
Mar 05, 2010
Protocol to treaty between Belgium and New Zealand – details
Mar 05, 2010
Reporting obligations for payments to tax havens – List of tax havens published
Feb 19, 2010
Protocol to treaty between Belgium and Malaysia – details
Feb 19, 2010
Protocol to treaty between Belgium and New Zealand – details
Feb 19, 2010
Program Law submitted to Parliament – corporate tax
Jan 20, 2010
Proposal to narrow scope of participation exemption
Dec 21, 2009
Treaty between Belgium and Morocco – details
Dec 21, 2009
Withholding tax exemption for foreign dividends, and exemption for small issuance premiums, expanded
Nov 20, 2009
Bill on introduction of one year-holding period for CGT participation exemption submitted to parliament
Nov 20, 2009
Tax plans for 2010 presented to parliament
Nov 20, 2009
Treaty and protocol between Belgium and China (People's Rep.) – details
Nov 20, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Protocol between Belgium and United Kingdom – details
Aug 13, 2009
Treaty between Belgium and Isle of Man – details
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
In a press release of 15 May 2009, it was announced that the Belgian Council of Ministers decided to bring the Belgian participation exemption in line with the decision of the European Court of Justice (ECJ) in  Cobelfret (C-138/07).
Jul 16, 2009
Protocol to treaty between Belgium and Netherlands signed
Jul 16, 2009
Protocol between Germany and Belgium initialed
Jul 16, 2009
Belgian government decides to bring Belgian participation exemption in line with Cobelfret
Jun 07, 2009
Protocol to treaty between Belgium and France ratified
May 13, 2009
Treaty between Belgium and Tunisia ratified
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Protocol to treaty between Belgium and France approved
Apr 10, 2009
Treaty between Belgium and Morocco ratified
Apr 10, 2009
Treaty between Belgium and Tunisia approved
Apr 10, 2009
ECJ: Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive
Mar 16, 2009
Treaty between Belgium and Oman – details
Mar 16, 2009
Circular on notional interest deduction published
Feb 22, 2009
Treaty between Singapore and Belgium enters into force
Jan 23, 2009
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Proposal to implement amendments to EC Merger Directive
Oct 07, 2008
Treaty between Belgium and France: regular participation in commodity exchange held to be permanent establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Withholding tax on copyrights and similar rights introduced
Aug 30, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between Italy and Belgium – Italian tax authority rules on tax qualification of payments under non-competition agreement
Jul 27, 2008
Preliminary ruling requested from ECJ regarding compatibility of Belgian tax treatment of foreign dividends with EC free movement of capital
Jun 21, 2008
Belgian ruling that 95% dividend deduction applies to dividends received from Thai companies benefiting from tax holiday via intermediary companies in third states
Jun 21, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Treaty between Belgium and Luxembourg – Belgian ruling that income from real estate certificates classified as interest
Jun 21, 2008
Treaty between Belgium and Singapore ratified
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
Notional interest deduction – Circular on anti-abuse measures published
May 14, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Treaty between Belgium and Chile – details
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Treaty between Qatar and Belgium ratified
Mar 16, 2008
Treaty between Chile and Belgium signed
Mar 16, 2008
Belgian rules for set-off of losses with third-country PE's profits discriminatory
Feb 08, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Treaty between Belgium and France – Court of Appeal of Brussels decides compensation received per non-competition clause classified as employment income
Feb 08, 2008
Treaty between Belgium and Qatar – details
Feb 08, 2008
Protocol to treaty between Brazil and Belgium – details
Feb 08, 2008
Treaty between Israel and Belgium: Israeli District Court decides domestic anti-avoidance rules may deny treaty benefits
Feb 08, 2008
Treaty between United States and Belgium enters into force
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Amending protocol to treaty between Belgium and Brazil enters into force
Jan 16, 2008
Treaty between United States and Belgium ratified
Jan 16, 2008
Court rejects reclassification of service fees into dividends on basis of general anti-abuse provision
Dec 03, 2007
Treaty between Belgium and Bahrain signed
Dec 03, 2007
Treaty between Chile and Belgium – negotiations
Dec 03, 2007
Treaty between Qatar and Belgium signed
Dec 03, 2007
Treaty between United States and Belgium approved
Dec 03, 2007
Preliminary ruling requested from ECJ regarding compatibility of Belgian participation exemption with Parent-Subsidiary Directive
Nov 04, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Brazil and Belgium – Brazilian Congress approves amendments to treaty
Nov 04, 2007
Treaty between Czech Republic and Belgium – Taxation of industrial royalties to be amended (MFN)
Nov 04, 2007
Belgian court requests preliminary ruling from ECJ on limitation of waiver of withholding tax to interest allocated to resident companies
Oct 01, 2007
Draft Model Convention for tax treaty negotiations published
Oct 01, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries
Sep 02, 2007
Different tax treatment of full and partial repayment of subscribed capital not discriminatory
Jul 29, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
Treaty between Belgium and Netherlands – Court of Appeal Ghent holds stock of goods does not constitute PE
Jul 29, 2007
Belgian abolition of fixed FTC incompatible with tax treaty between Belgium and US
Jul 29, 2007
US Senate hearings on new treaty and protocol between Belgium and US
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Treaty between Belgium and Luxembourg – Luxembourg Administrative Court of Appeal decides denial of group tax treatment compatible with non-discrimination provision
Jul 02, 2007
Bill on various direct tax and VAT measures adopted
Jun 18, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Treaty between Belgium and US ratified
Jun 18, 2007
Dutch Supreme Court decides that Netherlands not obliged to grant credit for Brazilian and Italian withholding tax on interest derived by Belgian PE of Dutch company
Jun 18, 2007
ECJ: Preliminary ruling requested on Belgian implementation of the Parent-Subsidiary Directive
May 28, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Tax deduction for patent income to be introduced
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Treaty between Germany and Belgium - Mutual agreement concerning treatment of severance payments
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
New treaty between Belgium and US signed
Jan 15, 2007
Budget for 2007 – details
Dec 17, 2006
New treaty between Belgium and Singapore – details
Dec 17, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Draft Bill on tax plans for 2007 issued
Jul 11, 2006
Belgian Minister of Finance clarified application of Belgium–Hong Kong tax treaty
Jun 14, 2006
Protocol between Belgium and New Zealand – negotiations
Jun 14, 2006
Ruling on profit attribution between Belgian headquarter and Mexican branch published
Apr 09, 2006
Different treatment of interest derived by Luxembourg PE of Belgian enterprise, and by Luxembourg fixed base of Belgian professional, under Belgium-Luxembourg treaty not incompatible with equality principle of Belgian constitution
Apr 09, 2006
Treaty between Belgium and Greece enters into force
Mar 16, 2006
Budget law 2006 approved
Feb 19, 2006
The first-time income tax treaty and protocol between Belgium and Taiwan, signed between the Taipei Representative Office in Belgium and the Belgian Trade Association in Taipei on 13 October 2004, entered into force on 14 December 2005. The treaty generally applies from 1 January 2006.
Feb 19, 2006
Decree to clarify application of notional interest published
Dec 06, 2005
Greece ratified the new Greece-Belgium income tax treaty, signed on 25 May 2004, by way of Law 3407/2005 and published in the Official Gazette of 25 October 2005, Volume A, No. 266. The new treaty will generally replace the Greece-Belgium income tax treaty of 24 May 1968.
Dec 06, 2005
Mnster tax court refers to ECJ treaty-override provision in German Foreign Tax Law re low-taxed passive foreign PE income
Oct 16, 2005
Exemption method to avoid double taxation of employment income determination of denominator in apportionment formula
Oct 16, 2005
Withholding tax on interest
Aug 03, 2005
Belgium ratified the new Belgium-Greece income tax treaty, signed on 25 May 2004, on 14 July 2005. The new treaty will generally replace the Belgium-Greece income tax treaty of 24 May 1968.
Aug 03, 2005