Daily Tax Report: International

United Kingdom Tax Agency Posts Synthesized Text of DTA, Protocol With Belgium

Jan. 15, 2020, 5:00 AM

The United Kingdom HM Revenue and Customs Jan. 10 posted online a synthesized text of the 1987 DTA and 2009 protocol with Belgium and 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 MLI applies from: 1) Jan. 1 for withholding taxes; 2) April 1 for U.K. corporate tax; 3) April 6 for U.K. income and capital gains taxes; and 4) April 1 for all other taxes in Belgium. The synthesized text is to facilitate the application of the MLI but isn’t a source...

To read the full article log in. To learn more about a subscription click here.