Belgium and the UK have signed a second protocol to their double tax treaty. The protocol clarifies that certain amendments made by the first protocol to the treaty apply to regional taxes and to the communities. The protocol also confirms that the regional and communal Finance Ministers are recognized as “competent authorities”.
Related Posts

UK: HMRC consults transfer pricing framework, permanent establishment rules, diverted profits tax
The UK’s tax authority, His Majesty’s Revenue and Customs (HMRC) has launched consultations seeking public input on potential updates to the UK’s transfer pricing framework, permanent establishment rules and the diverted profits tax on 28
Read More
UK: HMRC issues new VAT grouping guidance for care sector to combat tax avoidance
The UK tax authority, His Majesty's Revenue and Customs (HMRC) has issued new guidance on VAT grouping in the care sector to curb tax avoidance. Published in Revenue and Customs Brief 2 (2025) on 24 April 2025, the update clarifies HMRC’s stance
Read More
UK: HMRC launches consultation to improve dispute resolution process
The UK tax authority, His Majesty’s Revenue and Customs (HMRC) launched a public consultation on 28 April 2025 to update and improve its dispute resolution process. The initiative seeks to support taxpayers in recognising and using the most
Read More
Belgium: Data protection authority rules FATCA data transfers for ‘Accidental Americans’ are illegal
Belgium’s Data Protection Authority (DPA) reaffirmed its decision through Decision No. 79/2025 of 25 April 2025 to ban the transfer of data to the United States under the Belgium-United States FATCA Model 1A Agreement (2014), specifically
Read More
UK launches technical consultation on 2027 carbon border tax
The UK's tax authority, His Majesty’s Revenue and Customs (HMRC) has opened a technical consultation on draft primary legislation for the UK’s planned carbon border adjustment mechanism (CBAM) on 24 April 2025, which is scheduled to come into
Read More
Belgium: Government presents tax reform plan to parliament, includes VAT measures
The Belgian Chamber of Representatives has released a policy note on 24 April 2025 detailing its tax reform plans for the upcoming year. The key measures of the tax reform plan include: Dividends received deduction rules Enhancing the
Read More