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Daily Tax Report: International

France Tax Agency Posts Synthesized Text of DTA, Protocol With Belgium

Jan. 17, 2020, 5:00 AM

The French General Directorate of Public Finance Jan. 15 posted online a synthesized text of the 1964 DTA and one of the protocols with Belgium, amended by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Oct. 1, 2019. The synthesized text applies from: 1) Jan. 1 for withholding taxes; 2) April 1 for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [France, General Directorate of Public Finance, 01/15/20]

Reference:
View Synthesized Text of Belgium-France DTA...

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