Projects
- (-) Remove Treaty filter Treaty (4)
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Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
Summary: The MLI offers concrete solutions for governments to close the gaps in existing international tax rules by transposing results from the OECD/G20 BEPS Project into bilateral tax treaties worldwide. Signed: 07/06/2017 Sanctioned and promulgated: 05/04/2019 pdf file1181_Agreement in English and French.pdf (5.87 MB) pdf file1181_Engelse tekst verklarende nota.pdf (556 KB) pdf file1181_Engelse tekst voorbehouden en kennisgevingen.pdf (635 KB) pdf file1181_Decreet.pdf (984 KB)
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Multilateral Competent Authority Agreement on automatic exchange of financial account information
Summary: The Agreement specifies what information will be exchanged automatically and when, as set out in the OECD’s standard for automatic exchange of financial account information in tax matters. In addition, the Agreement imposes strict confidential requirements in respect of the exchanged information Signed: 29/10/2014 Sanctioned and promulgated: 07/07/2017 Entry into force: 31/01/2016 pdf file1176_Agreement in English.pdf (155 KB) pdf file1176_Decreet.pdf (50 KB)
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Protocol amending the convention on mutual administrative assistance in tax matters
Summary: The Convention was amended to respond to the call of the G20 to align it to the international standard on exchange of information on request and to open it to all countries, in particular to ensure that developing countries could benefit from the new more transparent environment. Signed: 04/04/2011 Sanctioned and promulgated: 26/10/2012 International ratification: 08/12/2014 Entry into force: 01/04/2015 pdf file949_Akte in het Engels.pdf (161 KB) pdf file949_Decreet.pdf (41 KB)
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Convention on mutual administrative assistance in tax matters (ETS 127)
Summary: This treaty allows the Parties to develop, on common foundations and respecting the basic rights of tax-payers, extensive administrative co-operation covering all compulsory taxes, with the exception of customs duty. Signed: 07/02/1992 Sanctioned and promulgated: 26/10/2012 Entry into force: 01/12/2000 pdf file967_Akte in het Engels.pdf (141 KB) pdf file967_Decreet.pdf (41 KB)