On 18 February 2015, official from Belgium and Uzbekistan signed a protocol to the 1996 income and capital tax treaty between the two countries. The protocol amends the definition of competent authority in the case of Belgium, and replaces Article 26 Exchange of Information, bringing it line with the OECD standard for information exchange. It is the second protocol to amend the treaty.
The protocol will enter into force 15 days following the exchange of the ratification instruments, and will…