Belgium has 95 tax agreements in force, as reported in its response to the Peer Review questionnaire. 24 of those agreements, the agreements with Australia, Austria, Canada, Denmark, Finland, France, Georgia, Iceland, India, Ireland, Israel, Japan, Lithuania, Luxembourg, Malta, New Zealand, Poland, Serbia, Singapore, the Slovak Republic, Slovenia, Ukraine, the United Arab Emirates and the United Kingdom, comply with the minimum standard.

Belgium signed the MLI in 2017 and deposited its instrument of ratification on 26 June 2019. The MLI entered into force for Belgium on 1 October 2019. Belgium has not listed its agreements with Germany, Norway and Switzerland but indicated in its response of the Peer Review questionnaire that bilateral negotiations would be pursued to bring those agreements into compliance with the minimum standard.

Belgium is generally implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Belgium.


← 1. For its agreements listed under the MLI, Belgium is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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