On 7 March 2018, following the recommendations that were made in Belgium’s BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) peer review report, the Belgian tax authorities have issued Circular Letter 2018/C/27 on the existing rules for the settlement of (double taxation) disputes under tax treaties.
The Circular Letter mainly provides practical guidance on the interaction between the national remedies and procedural rules on the one hand and on the bilateral remedies (the Mutual Agreement Procedure (MAP) and EU Arbitration procedure) on the other hand.
