The Belgium-France Income and Capital Tax Treaty (2021) electrónico what’s new? Pieter-Jan Wouters
By: Wouters, Pieter-Jan
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Material type: 
ArticleSubject(s): RENTA | CAPITAL | IMPUESTOS | CONVENIOS | TRATADOS INTERNACIONALES | CONVENIO MULTILATERAL | APLICACION | BÉLGICA | FRANCIA
In:
Bulletin for International Taxation v. 76, n. 3, 2022, p. 159-167Summary: On 9 November 2021, the Belgian and French Finance Ministers signed the Belgium-France Income and Capital Tax Treaty (2021) and Protocol (the “new tax treaty”). The new tax treaty, inspired by the Multilateral Instrument, is aligned with the existing international OECD principles and addresses concerns in the Belgian-French tax practice.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/3-4 (Browse shelf) | Available | BIT/2022/3-4 |
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Resumen.
On 9 November 2021, the Belgian and French Finance Ministers signed the Belgium-France Income and Capital Tax Treaty (2021) and Protocol (the “new tax treaty”). The new tax treaty, inspired by the Multilateral Instrument, is aligned with the existing international OECD principles and addresses concerns in the Belgian-French tax practice.
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