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Belgium Approves Protocol to Tax Treaty with Ireland — Orbitax Tax News & Alerts

On 20 July 2016, the Belgian government approved for ratification the pending protocol to the 1970 income tax treaty with Ireland. The protocol, signed 14 April 2014, is the first to amend the treaty. It updates the competent authority in respect of Belgium and 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. It will apply for criminal tax matters from the date of its entry into force, and for other matters from 1 January of the year following its entry into force.