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UK/Belgium treaty modified by MLI

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HMRC has published the ‘synthesised’ text of the UK’s 1987 double taxation convention with Belgium, as modified by the BEPS multilateral instrument (MLI). The MLI came into force for the UK on 1 October 2018 and for Belgium on 1 October 2019.

The 1987 UK/Belgium double taxation convention is modified with effect from:

  • 1 January 2020 for taxes withheld at source on amounts paid or credited to non-residents;
  • 1 April 2020 for corporation tax;
  • 6 April 2020 for income tax and CGT; and
  • 1 April 2020 for all other taxes levied by Belgium, for taxable periods beginning on or after that date.


Issue: 1471
Categories: News