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 announces increase in late payment interest rates for unpaid taxes
The UK’s tax, payments and customs authority (HMRC) has published a policy paper on 26 March 2025 outlining an increase in the late payment interest rate for unpaid tax liabilities by 1.5 percentage points. This change will take effect from 6
Read More
UK: HMRC launches consultation on tax certainty for major projects
The UK’s tax, payments and customs authority (HMRC) has initiated a public consultation on 26 March 2025 to gather opinions on a new process that aims to provide major projects with greater certainty regarding the tax that will apply in
Read More
Belgium: B2B e-invoicing mandate excludes non-established entities
Belgium’s government confirmed on its official e-invoicing page on 19 March 2024 that non-established VAT-registered entities in Belgium are excluded from the e-invoicing mandate. However, the legislation has yet to be amended to include this
Read More
UK: HMRC to notify groups affected by Pillar Two taxes
The UK tax authority, His Majesty's Revenue and Customs (HMRC) published Agent Update Issue 129 on 19 March 2025, revising technical updates and key reminders for tax professionals. The first liabilities under the United Kingdom's implementation
Read More
Peru, UK sign income and capital gains tax treaty
Peru and the UK have signed an income and capital gains tax treaty on 20 March 2025. The agreement seeks to reduce tax base erosion and profit shifting by lowering withholding tax rates on cross-border income. It caps dividend withholding tax at
Read More
UK: HMRC launches CGT calculator for 2024–25
The UK's tax, payments and customs authority (HMRC) has launched a calculator for taxpayers affected by the 2024–25 Capital Gains Tax (CGT) rate changes. Those filing tax returns online through HMRC’s service may need to use this tool to
Read More