On 12 November 2015, Belgium's Chamber of Representatives approved the pending protocol to the 1971 income and capital tax treaty with Austria. The protocol, signed 10 September 2009, replaces Article 26 (Exchange of Information), bringing it line with the OECD standard for information exchange.
The protocol will enter into force on the first day of the third month following the exchange of the ratification instruments, and will apply from 1 January of the year following its entry into force…