The UK and Belgium have added a second Protocol to their double taxation agreement (DTA). The original protocol amended the article on exchange of information to conform to the latest OECD standard. The second protocol which was signed on 13 March 2014 indicates that changes made in the original protocol apply to tax imposed by regions and communities in addition to federal taxes.
«
Ukraine Seeks Tax from Bank Depositors
Related Posts

UK: HM Treasury updates carried interest tax policy ahead of 2026 changes
The UK’s HM Treasury released its Government Response and Policy Update on 5 June 2025, addressing the tax treatment of carried interest following a consultation. The UK’s HM Treasury published its Government Response and Policy Update
Read More
J5 Australia, Canada, Netherlands, UK, and US publish report on fintech use in tax evasion and money laundering
The J5 group—Australia, Canada, Netherlands, UK, and US—has released a report examining how fintech is used to facilitate tax evasion and money laundering. The Joint Chiefs of Global Tax Enforcement (J5) released three reports today –
Read More
UK: HMRC issues updated guidance on multinational and domestic top-up taxes
The UK HMRC updated its guidance on preparing for the Multinational Top-up Tax and the Domestic Top-up Tax on 9 June 2025. UK HMRC updated its guidance on How to prepare for the Multinational Top-up Tax and the Domestic Top-up Tax on 9 June
Read More
Belgium: Government proposes stricter participation exemption rules and exit tax extension
Belgium’s Chamber of Deputies is reviewing draft legislation by the government on 27 May 2025 to implement tax reforms proposed in the government policy note. Belgium’s Chamber of Deputies is reviewing a draft legislation presented by the
Read More
UK: Scotland extends LBTT group relief provision
The legislation extends LBTT group relief to non-partition demergers and clarifies that the sub-sale relief period begins on the qualifying sub-sale date. Scotland’s government released legislation titled “The Land and Buildings Transaction
Read More
UK, Isle of Man: Authorities collaborate to combat tax avoidance and evasion
The UK and Isle of Man Treasuries are joining forces to tackle tax avoidance scheme promoters and enhance cooperation. The UK's HM Treasury has announced a collaborative initiative with the Isle of Man Treasury to target and dismantle the
Read More