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Belgium Approves Pending Protocols to Tax Treaties with Canada, Poland, and the UK — Orbitax Tax News & Alerts

On 24 November 2015, the Belgian Chamber of Representatives approved for ratification the pending protocols to the tax treaties with Canada, Poland, and the UK.

The protocol to the 2002 tax treaty with Canada was signed on 1 April 2014. It replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force once the ratification instruments are exchanged and will apply retroactively from 1 January 2006 with respect to criminal tax matters and from 1 January 2013 in respect of all other matters.

The protocol to the 2001 tax treaty with Poland was signed on 14 April 2014. The main changes include amendments to Articles 10 (Dividends) and 11 (Interest), as well as the replacement of Article 26 (Exchange of Information) and the addition of Article 28A (Limitation of Benefits) ({News-2016-06-06/T/5- previous coverage}). The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force

The protocol to the 1987 tax treaty with the UK was signed on 13 March 2014. It clarifies that the amendments made in the 2009 protocol to the treaty are applicable not only to federal taxes, but also taxes levied by the regions and communities in each country. It also confirms that regional and communal Finance Ministers are recognized as competent authorities. The protocol will enter into force once the ratification instruments are exchanged and will apply retroactively from 1 January 2013.