On 17 April 2025, the Netherlands published in the Official Gazette the Competent authority mutual agreement signed with Belgium concerning the mode of application of the arbitration process provided for in Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The agreement was signed by Belgium and the Netherlands on 10 March 2025 and 20 February 2025, respectively, and comes into operation pursuant to Article 23 (Mutual Agreement Procedure) of the 1980 tax treaty between the two countries as modified by Article 16 and paragraph 10 of Article 19...