On 14 March 2014, the tax information exchange agreement between Belgium and Belize entered into force according to a notice published by the Belgian Ministry of Foreign Affairs on 17 June 2014. The Belgian taxes covered by the TIEA include: Individual income tax Corporate income tax Income tax on legal entities Income tax on non-residents Value added tax The Belize taxes covered by the TIEA include: Income tax, including surtax or surcharge Business tax General sales tax The provisions of the TIEA concerning criminal tax matters apply from the date of its entry into force and all other provisions will...