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The Netherlands Extends BEPS MLI to Tax Treaty with Belgium

29 November 2021

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Treaty Development

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Netherlands-Belgium-OECD

The OECD has published a consolidated MLI position deposited by the Netherlands on 25 November 2021. The consolidated MLI position includes the addition of the 2001 income and capital tax treaty with Belgium as a covered agreement, as well as related changes to include the treaty in the relevant MLI notifications and reservations. Belgium already included the treaty as a covered agreement. Further, the consolidated MLI position includes that a shorter period will be applied regarding the date the MLI is effective for the Dutch-Belgium treaty in respect to other taxes, which is confirmed by a separate notification deposited by...