Liechtenstein, Belgium Sign DTA

The Liechtenstein Fiscal Authority May 4 announced the same date signing of a DTA with Belgium. The DTA includes measures to: 1) incorporate the international standards and requirements of the OECD base erosion and profit shifting (BEPS) project; 2) exempt income derived from group dividends, inter-company loans, or royalties from withholding tax; 3) regulate the tax treatment of asset structures, investment funds, and pension funds; 4) establish a mutual agreement procedure (MAP) for resolving tax disputes through arbitration; 5) continue the automatic exchange of information (AEOI) on financial accounts in accordance with the agreement between Liechtenstein and the EU; and ...