News Analysis: Changes to the Belgium-U.K. Tax Treaty
The 2009 protocol to the 1987 income tax treaty between Belgium and the United Kingdom entered into force on December 24, amending a number of provisions that will affect individual and corporate taxpayers. (Prior coverage .)
Before a treaty or protocol can enter into force, Belgium's minister of finance and his counterpart in the other country must exchange ratification documents. In Belgium, however, ratification is not quite as simple as in the U.K. because the Belgian Parliament must first vote to adopt the treaty or protocol.
News Analysis: Changes to the Belgium-U.K. Tax Treaty, Tax Notes International, 7 January 2013