Belgium Publishes Synthesized Texts of Tax Treaties with India, Ireland, and Latvia as Impacted by the BEPS MLI
Belgium's Ministry of Finance has published the synthesized texts of the tax treaties with India, Ireland, and Latvia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI applies for the treaties as follows:
1993 Belgium-India Tax Treaty - MLI applies:
- in Belgium with respect to taxes withheld at source…