OrbitaxTreaty between Belgium and Lithuania – Belgian Court holds that exemption method provided for under the treaty requires effective taxation
|Treaty Development|Belgium; Lithuania
On 11 September 2013, the Court of First instance Mons (Cour de Première Instance de Mons) decided a case (recently published) on the application of the exemption method under the Belgium - Lithuania Income Tax Treaty (1998) (the treaty). Details of the case are summarized below.
(a) Facts. A Belgian resident worked as a permanent consultant for the European Bank for Reconstruction and Development…
