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Belgium Publishes Synthesized Texts of Tax Treaties with Australia, Austria, Canada, and Finland as Impacted by the BEPS MLI

05 June 2020

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Treaty Development

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Belgium-Australia-Austria-Canada-Finland

Belgium's Ministry of Finance has published the synthesized texts of the tax treaties with Australia, Austria, Canada, and Finland 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: 1977 Australia-Belgium Tax Treaty - MLI applies: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020; and with respect to all other taxes, for taxes levied with respect to taxable periods beginning on...