Belgium has published a competent authority agreement signed with Luxembourg on 7 November 2022 regarding the terms of application of the arbitration process provided for in Part VI (Arbitration) of the BEPS MLI as it applies to the 1970 tax treaty between the two countries. The agreement covers requests to submit a case to arbitration, minimum required information, the appointment of arbitrators, the arbitration procedure, etc. As per the agreement, the provisions of Part VI (Arbitration) apply to cases submitted to the competent authority of a Contracting State from 1 October 2019 and may apply to cases submitted prior to...