Belgium and Ireland signed a protocol to the tax treaty between the two countries, on April 14th, 2014. The protocol updates the Belgian competent authority and changes the article on exchange of information to bring it in line with OECD guidelines. The protocol will enter into force after the exchange of ratification instruments and will apply with respect to criminal tax matters from the date of entry into force, and will apply to all other tax matters from January 1st of the year following its entry into force.