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Belgian Parliament Approves Pending Protocols to Tax Treaties with India, Luxembourg, and Russia

24 November 2021

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Treaty Development

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Belgium-India-Luxembourg-Russia

On 18 November 2021, the Belgian parliament approved for ratification the pending protocols to the 1993 income tax treaty with India, the 1970 income and capital tax treaty with Luxembourg, and the 2015 income and capital tax treaty with Russia. The protocol to the 1993 tax treaty with India was signed on 9 March 2017 and includes new provisions on exchange of information and assistance in the collection of taxes. It will enter into force once the ratification instruments are exchanged and will apply for criminal tax matters on the date it enters into force and for other tax matters...