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.
«
Previous post
Ukraine Seeks Tax from Bank Depositors
Ukraine Seeks Tax from Bank Depositors
Related Posts
UK: HMRC issues guidance on Pillar Two multinational top-up tax, domestic top-up tax returns
July 02, 2026
The UK’s His Majesty’s Revenue and Customs (HMRC) has published a guidance, on 30 June 2026, on the process for submitting returns for Pillar Two top-up taxes in the UK, Pillar Two top-up taxes submission of returns (Notice 3). This notice
Read More
UK: HMRC consults VAT relief for social housing land
June 30, 2026
The UK’s His Majesty Revenue and Customs (HMRC) has launched a public consultation on the VAT treatment of land sales intended for the construction of new social housing, including a proposal to introduce a new VAT zero-rate on 23 June
Read MoreUK: HMRC proposes capital gains tax relief changes for business asset gifts
June 30, 2026
The UK’s His Majesty's Revenue and Customs (HMRC) has published a policy paper and draft legislation setting out reforms to the Capital Gains Tax (CGT) relief available for gifts of business assets. The policy paper, published on 23 June 2026,
Read More
UK consults mandatory registration for customs intermediaries
June 30, 2026
The UK’s HMRC has launched a consultation on plans to introduce mandatory registration for customs intermediaries that submit customs declarations on behalf of traders, as part of wider efforts to improve compliance, protect revenue and
Read More
Belgium to hand over PEPPOL authority to the finance ministry in 2027
June 30, 2026
Belgium's digital infrastructure overhaul continues with a significant administrative reshuffle. The Federal Public Service Finance (FPS Finance) will take control of the Belgian Peppol Authority from 2027, assuming responsibilities held by the
Read More
Belgium gazettes electronic form for GIR notification
June 30, 2026
Belgium published the Royal Decree of 22 June 2026 in the Official Gazette on 29 June 2026, entering into force on the same day, establishing the procedure for submitting the GloBE Information Return (GIR). It adopts the standard GIR form under
Read More