Belgium Publishes Synthesized Texts of Tax Treaties with France and Luxembourg as Impacted by the BEPS MLI

Belgium's Ministry of Finance has published the synthesized texts of the tax treaties with France and Luxembourg as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI applies for the treaties as follows:

1964 Belgium-France Tax Treaty - MLI applies:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 Janua…