On 22 March 2015, officials from Belgium and Qatar signed a protocol to the pending 2007 income tax agreement between the two countries. The protocol amends the competent authority in respect of Belgium and replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The treaty will enter into force the day after the date the ratification instruments are exchanged and the protocol will enter into force on the date the ratification instruments are exchanged. Both will generally apply from 1 January of the year following their entry into force.